https://www.taxtmi.com/article/detailed?id=10910 Whether charges deducted for harvesting and transport constitute a separate Manpower Recruiting and Supply Agency Services depends on the essential character of the contract and basis of consideration. Where payment is made by quantity delivered and the principal is not concerned with the manpower deployed, the agreement is job-specific; the dominant nature is harvesting and transportation, not an independent supply of manpower. en-us Wed, 28 Dec 2022 09:57:57 +0530 Wed, 28 Dec 2022 09:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10910 Whether charges deducted for harvesting and transport constitute a separate Manpower Recruiting and Supply Agency Services depends on the essential character of the contract and basis of consideration. Where payment is made by quantity delivered and the principal is not concerned with the manpower deployed, the agreement is job-specific; the dominant nature is harvesting and transportation, not an independent supply of manpower. Articles Service Tax Wed, 28 Dec 2022 09:57:57 +0530 https://www.taxtmi.com/article/detailed?id=10910