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2015 (8) TMI 1013 - AT - Service TaxJob Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - Held that:- Grounds of appeal basically relies upon the license issued to the respondent-assessee by the office of the Licensing Officer, Government of Maharashtra, holding that Amitasha Enterprises Pvt. Ltd. is a principal employer. In our considered view, this may not change complexion of the services in any way as the entire records clearly indicate that the respondent-assessee was given a lumpsum contract of carrying out the job in the factory premises of Amitasha Enterprises. This activity will not be covered under the category of "Manpower Supply Recruitment Services". This view is expressed by the Bench in the case of Seven Hills Construction vs. Commr. Of Service [2013 (12) TMI 961 - CESTAT MUMBAI]. - Decided against Revenue.
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