Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 906 - AT - Service TaxNature of sercvies - Man power supply or job work - Grinding of coffee beans and thereafter mixing it with chicory and packing of such coffee powder - Held that:- There is no reason to understand Labour Bill as bill for labourers. The primary understanding should be as bill for labour done which is the argument of the applicant. So Prima facie, we feel that this is a case of job work rather than supply of man power. Therefore, we waive the requirement of pre-deposit of dues arising from the impugned order for admission of appeal. There shall be stay on collection of such dues during the pendency of the appeal - stay granted.
|