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    <title>leviability of service tax - Commission on Contract labour</title>
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    <description>Leviability turns on whether tax is imposed on the gross amount charged or only on the commission retained; one view applies the statutory rule taxing the full invoiced amount, while an alternative position limits tax to the commission where the supplier merely channels wages to workers and documentary evidence establishes that the wage component is not retained. The service is classified as Manpower Recruitment or Supply Agency Services.</description>
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