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2017 (5) TMI 1536 - AT - Service TaxMan Power Recruitment and Supply Agency Service - the appellant had supplied/deployed the manpower in the factory premises of its client - Held that: - Since the essence of contract is execution of the assigned work and control over the workman and supervision was always with the appellant, it cannot be said that the activities undertaken by the appellant falls under the category of “Manpower Recruitment and Supply Agency Service”, for levy of service tax - the documents available on records show that the service receiver M/s. Super Iron and Steel Ltd. has paid for the lump sum amount for the contract executed by the appellant. Thus, the appellant cannot be considered as Manpower Recruitment or Supply Agency inasmuch as the deployment of the labour/workforce was for the execution of the job by itself and not by its client - appeal allowed - decided in favor of appellant.
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