manpower recruitment agency" means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower, to a client ... manner; (k) to a client, by a manpower recruitment agency in relation to the recruitment of manpower in any manner; (1) to a customer
Commissioner confirmed
the demand, holding that firstly, providing skilled manpower, on secondment basis,
is manpower recruitment or supply agency service in the meaning of Section ... recruitment of manpower
and supply of manpower. Further the service becomes a taxable service only if
provided by a manpower recruitment or supply agency
Recruitment Supply
Agency means any commercial concern engaged in providing any
services directly or indirectly in any manner for recruitment or supply
of manpower temporarily ... 2007 to say that the manpower should be
contractually employed by manpower recruitment agency. He prayed
that the no service tax is payable under
period October 2004 to March 2009 relating to Security Agency Services, Manpower Recruitment or Supply Agency Services, Business Support Services and Cleaning Activity Services ... relating to Security Agency Services provided to SEZ and ONGC and Manpower Recruitment and Supply Agency Services to others.
(iii) Show cause notice
client, by the Manpower Recruitment or Supply Agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner ... engaged in supply of skilled /unskilled manpower. Therefore, the said activity is specifically and clearly covered under Manpower Recruitment or Supply Agency Service as defined
client by a manpower recruitment or supply agency in relation to recruitment or supply of manpower, temporarily or otherwise, in any manner,
After the amendment ... taxable service involving the recruitment or supply of manpower was provided by a manpower recruitment or supply agency. Unless the critical requirements of clause
person, by a manpower recruitment or
supply agency in relation to the recruitment or supply of
manpower, temporarily or otherwise in any manner.
Further explanation ... Macos Enterprise] that they have
provided manpower supply service and hence is covered in
the definition of manpower recruitment or supply agency
service and such
activity of supplying
employees to appellant unit would -- fail under Manpower
Recruitment or Supply Agency Services.
2.3. The definition of "Manpower Recruitment or Supply ... section 65(68) of the Finance Act,
1994 provides that "Manpower Recruitment or Supply Agency
service" means 'any person engaged in providing
activity of supplying
employees to appellant unit would -- fail under Manpower
Recruitment or Supply Agency Services.
2.3. The definition of "Manpower Recruitment or Supply ... section 65(68) of the Finance Act,
1994 provides that "Manpower Recruitment or Supply Agency
service" means 'any person engaged in providing
activity of supplying
employees to appellant unit would -- fail under Manpower
Recruitment or Supply Agency Services.
2.3. The definition of "Manpower Recruitment or Supply ... section 65(68) of the Finance Act,
1994 provides that "Manpower Recruitment or Supply Agency
service" means 'any person engaged in providing
