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2015 (10) TMI 361 - AT - Service TaxJob Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS - Contract being entered by the respondent for rendering the services - Held that:- Issue in the current case is regarding the services rendered to Amitasha Enterprises, for various lump sum job undertaken at the service recipient's factory, which was the issue in those cases also. The service recipient in the case in hand and in those cases being the same and having held that similar kind of services rendered by various other service providers will not fall under the taxable services, we do not find any reason to deviate from such a view already taken. It is also to be mentioned that in those cases too revenue was in appeal against the first appellate authority's order holding same view on the same findings, as is in this case. - No infirmity in impugned order - Decision in the case of Yogesh fabricators [2015 (8) TMI 1013 - CESTAT MUMBAI] followed - Decided against Revenue.
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