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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Man Power Recruitment and Supply Agency Service - reverse charge ...


Appellants in Man Power Recruitment Case Not Liable for Service Tax Due to Employer-Employee Relationship, No RCM Applicable.

April 8, 2020

Case Laws     Service Tax     AT

Man Power Recruitment and Supply Agency Service - reverse charge mechanism (RCM) - the appellants have issued Form-16 series to the said employees as their employer and deducted TDS from their salaries and therefore the appellants were employer and there was employer-employee relationship - No service tax liability - AT

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