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Service Tax on Manpower Recruitment Agencies

Service Tax on Manpower Recruitment Agencies

MANPOWER RECRUITMENT AGENCIES (wef., 07/07/1997):-

Manpower recruitment agency means any person providing service directly or indirectly for recruitment of supply of manpower temporarily or otherwise will come under this service.

This finance act 2008 has substituted the word client with any person in the definition of taxable service, after this amendment even the subcontractor should also pay service tax.