Appellants in Man Power Recruitment Case Not Liable for Service Tax Due to Employer-Employee Relationship, No RCM Applicable.

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....Man Power Recruitment and Supply Agency Service - reverse charge mechanism (RCM) - the appellants have issued Form-16 series to the said employees as their employer and deducted TDS from their salaries and therefore the appellants were employer and there was employer-employee relationship - No service tax liability - AT....