Rate Fixed as Measure of Value of Services: CESTAT upholds Service Tax Demand on Manpower Recruitment or Supply Agency Service [Read Order]

By Kalyani B. Nair - On June 7, 2023 11:15 am - 2 mins read
Rate Fixed - Measure of Value of Services - Value of Services - CESTAT upholds Service Tax Demand - CESTAT - Service Tax Demand - Service Tax Demand on Manpower Recruitment - Manpower Recruitment - Supply Agency Service - Manpower Recruitment or Supply Agency Service - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld service tax demand on manpower recruitment or supply agency service’ taking into consideration that the rate fixed is a measure of value of services. It was noticed that the appellant, M/s.Talking Technologies (P) Ltd, received consideration towards supply of employees as…

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