Services Not Taxable as Manpower Recruitment: Payment Fixed Per Kg or Ton, No Wage Reimbursement Mentioned.

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....Classification of services - manpower recruitment agency services or not - the rate contract provided in the work order clearly indicates that the amount shall be paid at a fixed basis i.e. on per kgs /per metric ton basis. Since there is no specific mention about payment of reimbursement of wages and salaries to the workman, the services provided shall not fall under such taxable category of service.- AT....