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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Sharing of manpower - Demand of Service tax as man-power ...

Service Tax

July 28, 2012

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

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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. 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. Manpower Recruitment or Supply Agency service - the assessee cannot be said to be a commercial concern engaged in providing such specified services to a client - demand...

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

  5. Manpower recruitment or supply Agency Services - the appellant was required to arrange for masters, officers and crew on-board the vessel - demand and penalty confirmed - AT

  6. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - 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. Manpower recruitment or supply agency services - secondment of employees - appellant has made out a prima facie case - AT

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

 

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