Home Highlights September 2013 Year 2013 This

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1. Classification of services - manpower recruitment or supply agency service or not - There is nothing on record to suggest that the cane cutting labourers are the...

2. Manpower supply service or IT service - classifiation - what was provided was actually ‘manpower supply service’, even though the assessee claimed it under ‘information...

3. Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

4. Classification of service - Supply of Manpower Service or not - A work contract agreement will involve supply of services for which certain manpower will be deployed....

5. Manpower Supply Service – employees on deputation - one of the features of manpower supply service was that the salary of the persons supplied was paid by the manpower...

6. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

7. Classification of services - manpower supply services or Business Auxiliary Service (BAS) - The tenor of the contract clearly indicate that the Agreement entered into by...

8. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

9. Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

10. CENVAT Credit - input services - GTA service - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head...

11. Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...

12. Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

13. Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

14. CENVAT Credit - manpower supply service - payment of salary through another company - it cannot be said that appellants have provided the manpower supply services to the IGTPL - AT

15. Service of manpower supply - cutting/harvesting of sugarcane and transportation of the same from the farmers' fields to the sugar factory – work are per tonnage of...