Manpower recruitment services: campus hiring and temporary staff supply attract service tax when provided by an agency. Services relating to recruitment or supply of manpower are taxable when provided by a manpower recruitment or supply agency, including pre recruitment screening, verification of credentials and document authenticity. The definition covers any person providing recruitment or supply services directly or indirectly, with the recipient being the person for whom recruitment or supply is effected, and includes campus recruitment by educational institutions and temporary supply arrangements where the agency remains the employer.