08 February 2011
i am not satisfied your answer. The Labour contractors, who supplied their own Labour on contract could not be covered under the definition of man power recruitment agency.
Manpower supply and recruitment service covers supply of labour also, thus as per defination under section 65(68) of finance act.
"manpower recruitment or supply agency” means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person; hope this will help u in this mater