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Manpower Recruitment Services Liable for Service Tax on 3% Commission, No Record of Wages Paid by Paranjape Auto Cast.

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....Manpower Recruitment services - the service tax liability discharged on the amount equivalent to 3% amount received as commission is the correct discharge of service tax liability as there is nothing on record to indicate that M/s. Paranjape Auto Cast had paid the amount of wages/salaries of the recruits to appellant - AT....