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2015 (10) TMI 2220 - AT - Service TaxLiability of Service Tax - Manpower Recruitment and Supply Agency Service - Welding Job and Cleaning Services - Appellant is not contesting the liability of tax on cleaning activity service - Held That:- A perusal of the work order does not indicate that the appellant is required to supply only the manpower. On the contrary, scope of the work order indicates a specific job of welding and gas cutting to be undertaken by the appellant. Findings recorded by first appellate authority do not rely on any contrary evidence to show that the appellant had charged NTPC on mentioning hour basis - In absence of any such evidence, view undertaken by both the lower authorities needs to be set aside – Decided in favour of assessee.
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