Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1355 - AT - Service TaxLiability of Service Tax - Manpower Supply Services - case of appellant is that the service tax on the service has been paid by the service recipient - Held that:- Admittedly ‘Manpower Supply Services’ cannot be considered to be either as a part of the construction services or sub-contract of the main contractor of civil construction services - Neither any evidence has been shown to us to substantiate the plea that the main contractor has discharged Service Tax liability in respect of the said ‘Manpower Supply Services’ provided by the appellant - demand upheld - appeal dismissed - decided against appellant.
|