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2018 (8) TMI 245 - AT - Service TaxMan Power Recruitment and Supply Agency Service - appellant was engaged in rendering Man Power Supply Service for cutting, packing, stitching, loading and unloading major textile articles - Held that:- The appellant has been supplying temporary labour to various companies such as M/s Relogistic India Pvt. Ltd. The consideration accounted in the balance sheet is towards supply of said temporary man power - Since the supply of temporary man power is covered by the definition of Manpower Recruitment of Supply Agency, the appellant is liable to discharge the Service Tax under the category. Cold storage facility for agricultural produce - Held that:- The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural produce cannot be provided. A part of the demand has also been made against amounts which were reimbursed to the appellant towards expenses incurred. The demand of service Tax on such reimbursible expenses cannot be sustained. Penalties will be chargeable proportionately. Appeal allowed in part.
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