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Classification of service

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 October 2014 Dear Sir,
Consider the below example:
ABC Ltd Select a Candidate from job portal (who are job seekers) and Conducting interview and those who are selected has been undergone some training and finally they are placed in a company whose Company has requirement. For that, the company ABC Ltd, received 10% on Total CTC of a candidate who has placed in a company as there consideration for their service.

Query:
1. Under which classification the service has been grouped?
2. Is this Manpower Recruitment Service?
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Annu Agarwal

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Annu Agarwal (Expert)
28 October 2014 As per my view the services provided by ABC Ltd are in nature of one that are provided by manpower recruitment or supply agency and the same shall be taxable under that category.
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