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Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

From the statutory definitions and the contracts entered into by ...


Appellants' Services Not Classified as Manpower Supply or Recruitment for Sugar Factory, Per Contracts and Statutory Definitions.

December 1, 2014

Case Laws     Service Tax     AT

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 to the sugar factory and therefore, the services rendered by the appellants cannot be classified under manpower recruitment or supply agency services - AT

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