Section 44ab of income tax act 1961

There is no need to define each and every business as Profession. A Profession is one in which one has a specialised knowledge and skill.

From the word itself we can assume that Recruitment Services cannot be covered under Profession. It is a Business.

Payments to recruitment agencies are in the nature of payments for services rendered not supply of labour. Accordingly, provisions of section 194C shall not apply. The payment will, however, be subject to TDS under section 194J of the Act. [Circular No. 715 dated 8.8.1995 (215 ITR (St) 17)

Thogh the Circular No.715 dated 08.08.1995 states that the payments to recruitment services shall be subject to TDS u/s 194J but still I do not feel it as a Profession.