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2019 (1) TMI 776 - AT - Service TaxLiability of Service Tax - Security Services - Held that:- Revenue has not advanced any evidence to reflect upon the fact that the assessee was actually supplying the Manpower to Nagar Nigam. The various contracts and agreements entered by the respondents with Nagar Nigam clearly show that the work required to be done by them was the lump-sum work of cleaning for which purpose they were being paid. The workers deployed by them are clearly working on behalf of the assessee himself and they are not under the supervision or control of the service recipient. Thus, in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided Manpower Recruitment or Supply Agency Services. Appeal dismissed - decided against Revenue.
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