https://www.taxtmi.com/circulars?id=11751 Manpower supply arises where a provider makes its employed individuals available to a recipient while the contractual employment remains with the provider; secondment from parent to affiliate is covered. Joint employment is recognised only where employment is genuinely shared; making staff available for consideration is manpower supply. Employer-provided benefits are taxable when given for consideration (including salary deductions or foregone salary), with Cenvat credit admissible; universally free employee facilities remain outside tax. Reimbursements by employees in the course of employment are non-taxable, and ex-employee supplies follow the same treatment as current employees where related to the original employment. en-us Fri, 27 Jul 2012 00:00:00 +0530 Sat, 28 Jul 2012 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11751 Manpower supply arises where a provider makes its employed individuals available to a recipient while the contractual employment remains with the provider; secondment from parent to affiliate is covered. Joint employment is recognised only where employment is genuinely shared; making staff available for consideration is manpower supply. Employer-provided benefits are taxable when given for consideration (including salary deductions or foregone salary), with Cenvat credit admissible; universally free employee facilities remain outside tax. Reimbursements by employees in the course of employment are non-taxable, and ex-employee supplies follow the same treatment as current employees where related to the original employment. Circulars Service Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11751