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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

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

Income Tax

May 24, 2016

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

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Classification of services - when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service.

  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. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

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

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

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

  9. Service tax liability - The bill statement indicates about painting of vehicles on lumpsum basis - not taxable as Manpower Recruitment and Supply Agency service - AT

  10. Deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services - No service tax liability - AT

 

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