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2013 (12) TMI 961 - AT - Service TaxDemand of service tax - Manpower Recruitment or Supply Agency Services - Held that:- appellants are engaged in the activity of crushing of stones and supply the same to their customers as per agreement entered between them on rate contract basis. In the earlier period a similar issue came before the Tribunal in the case of Divya Enterprises v. CCE, Bangalore as reported in [2009 (12) TMI 155 - CESTAT, BANGALORE ] wherein the appellant was executing the work of loading, unloading, bagging, stacking etc. on contract basis. In that case also the department was of the view that the appellant was liable to pay service tax under the category of Manpower Supply Services wherein the Tribunal has held that lump-sum work are given to the appellant for execution and this lump-sum work would not fall under the category of providing of service of supply of manpower. Therefore, following the precedent decision in the case of Divya Enterprises, we hold that the activity undertaken by the appellants does not cover by the manpower supply services - Decided in favour of assessee.
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