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2018 (8) TMI 1015 - AT - Service TaxClassification of services - Job-work - M/s. Molex Mafatlal Micron Pvt. Limited would provide raw materials to the appellant and the the job work would be done by them - Case of the department is that since the entire control is of M/s. Molex Mafatlal Micron Pvt. Limited as regards the job work done by the appellant, the activity of appellant is confined to supply of man power and service tax is demanded under the category of Manpower Recruitment and Supply Agency service. Held that:- The appellant has carried out the job work of manufacturing on behalf of the principal under job work arrangements and the payment was also made on the basis of production and not on the basis of number of employees deputed by the appellant. The employees of the appellant were not deputed to the factory of the principal. With these facts, it is held that there is no recruitment or supply of manpower to the principal by the appellant. The job work carried out by the appellant cannot be treated as supply of manpower and hence, the same is not taxable under the head Manpower Recruitment and Supply Agency Service - appeal allowed - decided in favor of appellant.
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