Just a moment...

⚠✕
Report
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    5. Text Search
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    July 26, 2025 Notifications Income Tax
    Government Approves International Hospital for Scientific Research Benefits Under Section 35(1)(ii) of Income-tax Act
    July 26, 2025 Notifications Income Tax
    Central Government Approves Institution for Social Science Research Under Section 35(1)(iii) of Income-tax Act
    July 26, 2025 Circulars GST - States
    Tax Authority Extends GST Audit Completion Period for 2021-2022 Audits Under Relevant State GST Act
    July 26, 2025 Circulars DGFT
    Import clearance allowed without warehousing if authorization issued before Customs clearance under Para 2.12 FTP 2023
    July 26, 2025 Circulars Customs
    DFIA Scheme Limits Technical Correlation to Paragraph 4.29 Inputs; Others Require Only Name and Quantity Declaration
    July 26, 2025 Case Laws Customs
    Penalty under Section 114 Customs Act requires confiscation under Section 113; no confiscation means no penalty imposed
    July 26, 2025 Case Laws Customs
    Filling Toner Powder in Used Cartridges Counts as Manufacture Under Customs Rules, Duty Demand Set Aside
    July 26, 2025 Case Laws Income Tax
    High Court Sets Aside TDS Denial Under Section 197, Orders Fresh Consideration Following SC Precedent
    July 26, 2025 Case Laws Income Tax
    Income of Revocable Foreign Trust from Indian NCDs Not Taxable Under Sections 61, 63, 161 & India-UAE DTAA
    July 26, 2025 Case Laws IBC
    NCLAT Upholds Settlement Using Rs. 50 Crores for Construction Costs, Limits RP's Valuation Authority Under CIRP
    July 26, 2025 Case Laws Income Tax
    Sanction for Prosecution Under Sections 276C(1) and 277A Upheld; Assessment Proceedings Don't Bar Criminal Action
    July 26, 2025 Case Laws Income Tax
    Section 54(1) allows capital gains exemption when investing sale proceeds in multiple residential houses, not just one unit
    July 26, 2025 Case Laws Income Tax
    AO cannot replace DCF with NAV under Rule 11UA without new funds or unaccounted income proof
    July 26, 2025 Case Laws Income Tax
    Transfer Order Under Section 127 Upheld Despite Petitioners' Challenges on Hearing and Rank Differences
    July 26, 2025 Case Laws Income Tax
    AO exceeded jurisdiction by adding income beyond section 148 reasons; reassessment order under section 147 quashed
    July 26, 2025 Case Laws Income Tax
    Business expenses disallowed under Section 37 due to lack of valid contract and insufficient documentary evidence
    July 26, 2025 Case Laws Customs
    Petition Challenging Cigarette Smuggling Penalty Dismissed; Appeals Allowed Under Section 129A Customs Act
    July 26, 2025 Case Laws Money Laundering
    Attachment Order Upheld Under PMLA Sections 5(1) & 8(1) Based on Circumstantial Evidence and Financial Trail Analysis
    July 26, 2025 Case Laws Income Tax
    Public Charitable Trust Income Taxed Normally, Section 167A and 167B MMR Not Applicable Here
    July 26, 2025 Case Laws Income Tax
    Penalty under Section 271D barred by limitation; reassessment void due to improper approval under Section 151
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Service Tax / 2021 / February, 2021 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Service Tax / 2021 / February, 2021 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Service Tax

    Classification of services - Manpower Recruitment or Supply...

    Service Classification: Contractor-Controlled Staff at Client Premises Not Qualifying as Manpower Recruitment or Supply Agency Service.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    Service TaxFebruary 26, 2021Case LawsAT

    Classification of services - Manpower Recruitment or Supply Agency Service or not - it can be seen that the control and supervision of the staff / qualified personnel supplied to the premises of the client (ABN AMRO Bank) is with the appellant (contractor) only. Though certain personnel are supplied to the premises of the client for carrying out work / job of the client, it cannot be said that the activity would fall under MRSA. - AT

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔