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2017 (1) TMI 171 - AT - Service TaxManpower Recruitment or Supply Agency - demand of tax on the gross value paid as services, salaries, allowances, dearness allowances, gratuity, wages, bonus, incentive and other statutory dues payable to the employees by other sugar manufacturer who used the respondent’s facilities for manufacturing of sugar - Held that: - the respondent herein did not receive any consideration from the users of manufacturing facility; Revenue has not contraverted this factual finding of the adjudicating authority. On this factual findings if the respondent did not receive any amount from any one, for the use of manufacturing facility as well as all the employees, question of taxing the services will not arise is the correct finding recorded by the adjudicating authority - impugned order upheld - appeal rejected - decided against Revenue-petitioner.
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