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Case Law Details

Case Name : S. S. Associates Vs. CCE (CESTAT Bangalore)
Related Assessment Year :
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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)

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0 Comments

  1. Dear sir ,for the above cases whether would be effected under section 194J or 194C says:

    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?

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