Taxable Supply Valuation: Manpower Services Determined by Transaction Value Including Wages and 2% Fee.

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....Valuation - The applicant (supplier) and the recipients are not related and the price is the sole consideration. Therefore the value of the taxable supply of manpower services of the applicant shall be the transaction value i.e. the total bill amount inclusive of actual wages of the manpower supplied and the additional 2% amount paid to the applicant. - AAR....