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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Manpower supply service or IT service - classifiation - what was ...

Service Tax

November 18, 2013

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

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  1. 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

  2. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

  3. 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...

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  7. Demand of service tax - Supply of manpower - Appellant's activity comes within the purview of supply of manpower on or after 16/06/2005 - AT

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