Manpower recruitment or supply agency

Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency

In the case of supply of manpower individuals are contractually employed by the manpower recruitment or supply agency. The agency agrees for use for the services of an individual, employed by him to another person for a consideration.
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Highlights of the budget 2009-10 as applicable to service tax

1) Medical Services- Services of cosmetic surgery or plastic surgery (zzzzk). However surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma shall be exempt. 2) Transport other than surface transport-The following Transport services in relation to transport under sub clause (zzzzl) have been made taxable
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