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2016 (3) TMI 201 - AT - Service TaxLiability of Service Tax - Manpower Recruitment or Supply Agency Services - Whether services of cutting, drilling, punching, bending and notching of material on job work basis in the factory of M/s. Amitasha Enterprises Pvt. Ltd., Nagpur provided by the respondent falls under the category of Manpower Recruitment or Supply Agency Services - Held that: the identical issue of M/s. Yogesh Fabricators was decided [2015 (8) TMI 1013 - CESTAT MUMBAI] in the case of the work undertaken in the same premises of Amitasha Enterprises Pvt. Ltd. So, by relying on the same, the services provided by the appellant do not fall under category of Manpower Recruitment or Supply Agency Services. Therefore, not liable to pay service tax. - Decided against the revenue
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