For granting Service Tax Exemption based on Nature of Agreements, Agreements ought to be read as a Composite whole: Supreme Court [Read Order]

By Taxscan Team - On February 21, 2022 2:54 pm - 2 mins read

Service Tax exemption - service tax - nature - agreements - composite whole - supreme court - exemption - Taxscan

The Supreme Court has held that for granting Service Tax exemption based on the nature of agreements, agreements ought to be read as a composite whole. The appellant, Adiraj Manpower Services Pvt. Ltd. obtained service tax registration under the category of ‘Manpower Recruitment or Supply Agency Service’. On 1 January 2012, the appellant entered into…

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