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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Manpower recruitment and supply agency services - employees on ...

Service Tax

November 7, 2013

Manpower recruitment and supply agency services - employees on deputation - As the applicant are deputing their employees to the other associate companies of UTI therefore has made out a strong case in their favour - AT

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  1. Demand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - demand set aside - AT

  2. Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated...

  3. Denial of refund claim - deputation of employees to their own sister concern and recovering cost from them, would not amount to rendering of Manpower Recruitment or...

  4. 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...

  5. Manpower Recruitment or Supply Agency service - deputation of staff to subsidiaries/group companies for stipulated work for a limited period cannot be considered as...

  6. Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

  7. Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - The persons seconded to the appellant working in the capacity of employees and...

  8. Manpower Recruitment and Supply Agency Services - gross salary - Since applicant is receiving commission on monthly salary, the applicants are covered under ‘Manpower...

  9. 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...

  10. Manpower recruitment and supply agency service - deputation of employees - the definition is wide and would include any such activity where it is carried out either...

  11. Manpower Recruitment and Supply Agency service - employees on deputation - The foreign associated company has totally involved in all aspects of the deputation of its...

  12. 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...

  13. Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying...

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

  15. Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any...

 

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