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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Manpower Recruitment and Supply Services - fees paid for ...

Service Tax

June 17, 2020

Manpower Recruitment and Supply Services - fees paid for secondment of employees - These people continued in employment with the USA company and nothing like salary or remuneration was paid either in Indian or Foreign Currency, to these people by the Appellant - there is no hesitation in holding that the USA company has provided “Manpower Recruitment and Supply Services” to the Appellant.

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

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

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

  5. 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...

  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 or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

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

  10. Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - The persons seconded to the appellant working in the capacity of employees and...

 

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