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2018 (9) TMI 1369 - CESTAT ALLAHABADManpower recruitment services - bills raised for fabrication charges in respect of shoe/garments - Revenue entertained a view that the appellant was not having any infrastructure for fabrication, the Bills were essentially for manpower supply - Held that:- Inasmuch as the impugned order of Commissioner(Appeals) is based upon the precedent decisions of the Tribunal as also on the analysis of the contract entered between assessee and the service recipient in terms of which the payments have to be made on the fabrication of per piece and the clarifications issued by the Board, there is no justifiable reasons to interfere in the impugned order of Commissioner(Appeals) - appeal dismissed - decided against Revenue.
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