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of <h1>Finance Ministry: Employee Deputation to Hydrocarbons Directorate Taxable u/s 65 (105) (k) of Finance Act.</h1> The Ministry of Finance has clarified that the deputation of employees from a major oil and gas company to the Directorate General of Hydrocarbons is subject to service tax under the category of 'Manpower Recruitment or Supply Agency's Service' as per Section 65 (105) (k) of the Finance Act. This decision is based on the definition that includes any entity providing manpower services, regardless of the motive or profit involved. Organizations providing staff to other entities are covered under this definition, and all pending issues related to this matter should be resolved accordingly.
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