Service tax extension to consulting engineers and manpower recruitment agencies creates taxable supplier obligation for billed services. Imposition of service tax is extended to providers who bill clients for specified services by inserting two categories into rule 2(1)(D): consulting engineer and manpower recruitment agency, each defined as the person who raises a bill for services rendered to a client. The Service Tax (Fourth Amendment) Rules, 1997, made under the Finance Act, 1994, take effect from 7th July, 1997 and reference Notification No. 24/97 as authority.
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Service tax extension to consulting engineers and manpower recruitment agencies creates taxable supplier obligation for billed services.
Imposition of service tax is extended to providers who bill clients for specified services by inserting two categories into rule 2(1)(D): consulting engineer and manpower recruitment agency, each defined as the person who raises a bill for services rendered to a client. The Service Tax (Fourth Amendment) Rules, 1997, made under the Finance Act, 1994, take effect from 7th July, 1997 and reference Notification No. 24/97 as authority.
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