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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Scope of taxability - Manpower recruitment or supply agency ...


Authority's Error: Misclassification of Work Orders on 'Man Day' Basis for Service Tax Violates Tribunal Precedents.

September 9, 2021

Case Laws     Service Tax     AT

Scope of taxability - Manpower recruitment or supply agency service - Having identified some of the ‘work orders’ to contain compensation on ‘man day’ basis, it was incumbent upon the adjudicating authority, in the light of such finding, to segregate those to which, in accordance with the precedent arising from decisions of the Tribunal, coverage under that taxable service would not extend. This, the adjudicating authority has failed to do. - AT

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