Case Law Details
Case Name : S. S. Associates Vs. CCE (CESTAT Bangalore)
Appeal Number : Appeal No. ST/627/09, ST/Stay/378/09
Date of Judgement/Order : 03/12/2009
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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RELEVANT PARAGRAPH
8. The definition of the manpower recruitment or supply agency under Section 65 (105) reads as under:-
“any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise* to a client. “
The taxable service liable for service tax is also defined under Section 65(105)(K) which is as under:
“any service provided to a client, by a manpower recruitment or supply agency in relation w the recruitment or supply of manpower, temporarily or otherwise, in any manner.”
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Dear sir ,for the above cases whether would be effected under section 194J or 194C?
I mean where the Employer-employee relationship in such case exists between the agency and the individual and not between the individual and the person who uses the services of the individual.and the payment is made to the agency.
whether TDS has to be effected under 194J or 194C?