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
Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

The services of recruitment agencies are in the nature of ...


Recruitment Agency Services Subject to TDS u/s 194J of the Income Tax Act as Professional Services.

May 24, 2016

Case Laws     Income Tax     AT

The services of recruitment agencies are in the nature of professional services rendered and hence, it will be charged to TDS u/s 194J. - 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. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

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

  5. TDS u/s 194C OR 194J - payment to the pest control agency - such a payment was not for any technical services provided by the agency.

  6. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

  7. 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...

  8. TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services rendered by the processing agency, i.e., tabulation, checking and preparation of mark sheets and other computer...

  9. TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

  10. TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

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

  12. 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....

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

  14. Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the...

  15. Manpower supply or recruitment agency services - Merely because the payment has been made through the German entity, the activity does not come under the purview of...

 

Quick Updates:Latest Updates