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    <title>Whether employees sent on deputation amount to manpower recruitment or supply service before or after 1st July, 2012</title>
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    <description>Deputation of managers/employees to hotels run by subsidiaries or associates, where the parent recovers only actual salary and related costs without retaining any amount and does not operate a manpower agency, was held not to constitute manpower recruitment or supply service; post-1 July 2012, the statutory definition excludes services provided by an employee to an employer in the course of employment, while services provided outside employment or on a contract basis remain taxable and require case-by-case analysis.</description>
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      <description>Deputation of managers/employees to hotels run by subsidiaries or associates, where the parent recovers only actual salary and related costs without retaining any amount and does not operate a manpower agency, was held not to constitute manpower recruitment or supply service; post-1 July 2012, the statutory definition excludes services provided by an employee to an employer in the course of employment, while services provided outside employment or on a contract basis remain taxable and require case-by-case analysis.</description>
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      <pubDate>Mon, 30 Jul 2012 06:35:44 +0530</pubDate>
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