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2017 (1) TMI 40 - AT - Service TaxManpower supply service - lump-sum work - there is no agreement for utilization of services of an individual ; but the agreement is for carrying out job work or lump-sum work as entrusted to the appellant for execution for example milk packing, butter packing etc. The rate specified is also on a piece rate for example for packing of milk in 200, 500 and 100 Ml packets, the rate was fixed as ₹ 12/- per thousand packets - Held that: - reliance placed in the case of Ritesh Enterprises vs. CCE, Bangalore [2009 (10) TMI 182 - CESTAT, BANGALORE], wherein it was held that lump-sum work was not covered under manpower recruitment or supply agency - appeal dismissed - decided against Revenue.
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