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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Man power recruitment or supply agency services or not - ...

Service Tax

March 21, 2018

Man power recruitment or supply agency services or not - activity of bagging and shipping work executed by the appellant - such lump sum work order can be considered as job work activity - demand set aside - AT

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  1. Sharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - strong case for waiver of pre-deposit of the dues - 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 service - Man Power Supply and Recruitment Service or not - job assigned to the appellant for compressing and filling of gas in the cylinder by the...

  4. Stay - demand of service tax - Technical Know-how - Salary paid to Foreign Employees - Man-power Supply Agency 66A - stay granted partly. - AT

  5. Service for loading goods by the contractor on weight basis - the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service - AT

  6. Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or...

  7. 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...

  8. Manpower Recruitment or Supply Agency service - deputation of staff to subsidiaries/group companies for stipulated work for a limited period cannot be considered as...

  9. 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...

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

 

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