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2018 (6) TMI 664 - AT - Service TaxDemand of service tax - services of Supply of Manpower - Works Contract service - Supply of Tangible Goods service - Rent -a-Cab Service. Manpower Supply Service - Held that:- The demand to the extent it has been made on specific work undertaken by the appellant even though with the help of labour would not fall under the category of Manpower Supply Service as the Appellant had performed specific job and did not supply labour only. Supply of Tangible goods services - Held that:- The appellant has not provided goods but has performed specific jobs - since the appellant has not supplied any machinery equipments or appliance for use, therefore the services are not taxable under the category of Supply of Tangible Goods Service. In case of Works Contract Service we find that the demand has not been contested and thus we hold that the demand under Works Contract category is sustainable. The appellant would be allowed the benefit of cum-tax calculation while computing the demands - appeal allowed by way of remand.
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