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of <h1>Draft Circular Clarifies Service Tax on Employment Benefits Post-Negative List; Feedback Invited by August 24, 2012.</h1> The draft circular addresses the applicability of service tax on staff benefits and employment-related transactions following the implementation of the Negative List. It clarifies that manpower supply involves providing individuals employed by the service provider, not the recipient. Joint employment arrangements where costs are shared are excluded from service tax, while director services are taxable based on payment recipient. Employer-provided services to employees for consideration are taxable, but free services like cr`eches or gyms are not. Reimbursements to employees or ex-employees are non-taxable if related to employment. The circular invites feedback from stakeholders by August 24, 2012.
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