Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 318 - AT - Service TaxBusiness Auxiliary Services - whether the the impugned activity carried out by the assessee was not BAS but only manufacture? - Held that: - there is no fault with the conclusion of the lower appellate authority that activity undertaken by the assessee amounts to manufacture u/s 2(f) of the CEA, 1994 - demand rightly set aside. Supply of manpower to job-worker - liability of service tax - Held that: - while allegation has been raised that assessee is supplying man power, however there is no clarity given therein with regard to terms of supply - the assessee has been utilizing his own labour for packing activities. Viewed in this light, we are not able to appreciate how tax can be levied on the assessee for utilizing his own labour - tax liability do not sustain. Appeal dismissed - decided against Revenue.
|