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2018 (7) TMI 1382 - AT - Service TaxManpower Recruitment and Supply Agency Service - respondent had been engaged by M/s Alpha for in house fabrication work during the period 01/04/2011 to 05/09/2011, for which consideration was received by the respondent - Held that:- It is observed that the employees of the respondent are required to work as per the directions of M/s Alpha who supply the required drawing, raw materials and machines. These employees are carrying out fabrication work in the premises of M/s Alpha and are paid for such work on the basis of the quantum of goods fabricated - In the case of Shivashakti Enterprises [2015 (12) TMI 682 - CESTAT MUMBAI] where this bench in the case of Shriram Sao TVS Ltd. [2015 (4) TMI 38 - CESTAT MUMBAI], in a similar kind of service of lump sum contract for harvesting, loading and unloading of sugarcane is not manpower supply service. Demand cannot sustain - appeal dismissed - decided against Revenue.
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