Representation for clarification from Ministry of Finance on applicability of service tax on deputation of ONGC officers in Directorate General of Hydrocarbons.
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Manpower Recruitment or Supply Agency Service: deputation reimbursements for public-sector officers treated as taxable supply of manpower. Deputation of employees by ONGC to DGHC for reimbursement is chargeable as Manpower Recruitment or Supply Agency's Service; making staff available, directly or indirectly, temporarily or otherwise, falls within the statutory definition and the motive, volume of activity, or profit intent are irrelevant to taxability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manpower Recruitment or Supply Agency Service: deputation reimbursements for public-sector officers treated as taxable supply of manpower.
Deputation of employees by ONGC to DGHC for reimbursement is chargeable as Manpower Recruitment or Supply Agency's Service; making staff available, directly or indirectly, temporarily or otherwise, falls within the statutory definition and the motive, volume of activity, or profit intent are irrelevant to taxability.
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