Service tax liability clarified: bill-raising consulting engineers and manpower recruitment agencies treated as taxable service providers. The Fourth Amendment to the Service Tax Rules, 1997, effective 7 July 1997, inserts sub-clauses into rule 2(1)(d) specifying that for services provided by a consulting engineer and by a manpower recruitment agency, the entity that raises a bill for services rendered to a client is to be treated as the relevant taxable service provider under the Service Tax Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax liability clarified: bill-raising consulting engineers and manpower recruitment agencies treated as taxable service providers.
The Fourth Amendment to the Service Tax Rules, 1997, effective 7 July 1997, inserts sub-clauses into rule 2(1)(d) specifying that for services provided by a consulting engineer and by a manpower recruitment agency, the entity that raises a bill for services rendered to a client is to be treated as the relevant taxable service provider under the Service Tax Rules.
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