Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Manpower Recruitment or Supply Agency Service - The appellants ...


Appellants' Personnel Oversight at JBM Deemed Non-Taxable Under Manpower Recruitment Service Regulations.

November 11, 2014

Case Laws     Service Tax     AT

Manpower Recruitment or Supply Agency Service - The appellants are actually forcing upon JBM their personnel to supervise their operations and it is not that JBM are requesting for assistance of these personnel - prima facie not taxable - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  4. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

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

  6. Classification of service - Manpower Recruitment - Activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing...

  7. The case involved classification of services provided by the Appellant to M/s. Jindal Stainless Steel Ltd. as either manpower recruitment or business auxiliary service....

  8. Classification of services - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the...

  9. The appeal pertained to the classification of services provided by the appellant as Manpower Recruitment or Supply Agency Service. The appellant was engaged by M/s....

  10. Manpower Recruitment and Supply Agency Services - findings of the original authority that the appellant was not educated and that the tax demand related to initial...

  11. From the statutory definitions and the contracts entered into by the appellants, it is clear that there is no element of manpower supply or recruitment by the appellants...

  12. Deployment of employees – manpower recruitment or supply services – employees continued to remain employee of appellant and their salary being provided by appellant -...

  13. Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by...

  14. The Tribunal held that since the contract was not for manpower supply but for specific jobs on a per-piece rate basis, the client was unconcerned about manpower or...

  15. CESTAT ruled in favor of the appellant cricket franchise, setting aside multiple service tax demands. The Tribunal determined that Central Rights Income from BCCI-IPL...

 

Quick Updates:Latest Updates