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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Supply of manpower and agency service - partial reverse charge ...


Demand for Unpaid Service Tax on Manpower Supply Set Aside; Service Providers Paid Full Tax as Agents for Appellant.

August 3, 2018

Case Laws     Service Tax     AT

Supply of manpower and agency service - partial reverse charge mechanism - Non-payment of 75% of service tax applicable on invoice value - payment of 100% taxable charges on services were individually collected by the service providers and they have deposited the same in the department as an agent of appellant. - Demand set aside.

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