https://www.taxtmi.com/caselaws?id=444207 A co-operative society supplying manpower under contract was treated as providing taxable manpower recruitment or supply agency service because the workers remained on its rolls, the service was rendered for consideration, and the society discharged the relevant statutory obligations. Its status as a society or non-commercial concern did not exempt it from service tax, since a registered society is an association of persons and a juristic person within the taxable meaning of "person." The contract's allocation of tax responsibility to the society also did not displace statutory liability. The demand was sustained and the appeal failed. en-us Tue, 12 Sep 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444207 A co-operative society supplying manpower under contract was treated as providing taxable manpower recruitment or supply agency service because the workers remained on its rolls, the service was rendered for consideration, and the society discharged the relevant statutory obligations. Its status as a society or non-commercial concern did not exempt it from service tax, since a registered society is an association of persons and a juristic person within the taxable meaning of "person." The contract's allocation of tax responsibility to the society also did not displace statutory liability. The demand was sustained and the appeal failed. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444207