TaxTMI 
TaxTMI 
Taxability of Service tax
10 Apr 2006 
1 Reply 
934 Views Asked by
Guest 
Service tax classification: whether deployment of software engineers is manpower supply or taxable software service depends on contract.
Whether charges for deployment of software engineers at a third party location attract service tax depends on the contractual characterization and factual matrix: specifically, whether the arrangement constitutes a supply of software engineering services or a man power supply; once the nature is established from facts and agreements, applicability of service tax follows. (AI Summary)
Whether charges for deployment of software engineers at a third party location attract service tax depends on the contractual characterization and factual matrix: specifically, whether the arrangement constitutes a supply of software engineering services or a man power supply; once the nature is established from facts and agreements, applicability of service tax follows. (AI Summary)
In continiuation to ID-124 by Ajay Kumar, If the client is charging the service charges on the basis of software engg engaged at other company place, still the services are not taxable or liable to pay service tax under MAN POWER SUPPLY.