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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Manpower Recruitment and Supply Agency Services - deputation of ...

Service Tax

July 23, 2018

Manpower Recruitment and Supply Agency Services - deputation of employees from one company to another does not involve profit or finance benefit there is no relationship of agency and client involved in such deputation - demand set aside

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

  2. 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...

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

  4. Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated...

  5. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

  6. Manpower recruitment or supply agency services - secondment of employees - appellant has made out a prima facie case - AT

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

  8. Manpower Recruitment and Supply Agency service - employees on deputation - The foreign associated company has totally involved in all aspects of the deputation of its...

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

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

 

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