Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1185 - CESTAT CHENNAIClassification of services - manpower recruitment services or not - period 16.6.2005 to 31.3.2008 - Held that:- It is evident that though appellant may have well used their own manpower for carrying out the services, the fact remains that the agreement is only to do Inspection of Greige Fabric and Inspection and Trimming / Fringe cutting of dipped belting chafer fabrics. They were also paid only as per the quantum per meter based on the quantum of the work done by them and not on man hours or based on the number of labourers supplied - the services carried will not come in the purview of manpower recruitment or supply service - appeal allowed - decided in favor of appellant.
|