2018 (1) TMI 680 - AT - Service Tax

Classification of services - activity carried out for loading and unloading at a particular place - whether classified as supply of manpower and recruitment service or works contract service? - Held that - terms of the contract does not have character of mere supply of manpower or recruitment thereof - adjudication fails to sustain - appeal allowed.

Summary

The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, stating that the activity of loading and unloading goods was a works contract, not just supply of manpower. The appeal was allowed on this basis.