Category - manpower recruitment

[BAL KRISHAN GARG]

Dear Madhawan , Whether related to my query B can'nt give its work to A on job work on the goods which can not be sent outside due to its process .Further for become liable under manpower recruitment there must be three ingredients : 1.Service are provided or to be provided to any person 2.Service are provided by a manpower recruitment or supply agency ;and 3.Services are in relation to the recruitment or supply of panpower, temporarily or otherwise in any manner here neither A is a manpower recruitment or supply agency nor the basic intention was to provide to B the employment and further labour was not required to follow up the instruction of B but the main object of the work processed is to complete under the instruction of A .

AI Summary

Exploring Service Tax Liability: Is Company A Exempt from Manpower Recruitment Classification in Job Work Context? A discussion on service tax liability in manpower recruitment and job work contexts involves several participants. One participant questions whether a company (A) can perform job work for another (B) without being classified as a manpower recruitment agency. It is argued that A does not meet the criteria for manpower recruitment as it is not supplying labor under B's instructions but completing work under its own direction. Responses suggest that if A's activities qualify as job work, it might be exempt from service tax under Business Auxiliary Service (BAS), but careful examination of the nature of the service is necessary to determine tax obligations.