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2019 (2) TMI 1179 - AT - Service TaxClassification of services - Manpower Recruitment and supply services or not - charges received in relation to the supply of labour to M/s. Caltex Gas India (P) Ltd. - Held that:- The work is done as per the work orders issued by M/s. Caltex Gas India (P) Ltd. So also the payment is made in respect of each work order realized by M/s. Caltex Gas India (P) Ltd. from time to time. There is no whisper in the agreement that the payment has to be based on the number of persons or the man hours engaged for doing the work - Further, the workers who are taken by the appellant for executing the work order are under the control of the appellant and not under M/s. Caltex Gas India (P) Ltd. The agreement is very much evident to establish that the nature of activity does not fall within the definition of manpower recruitment and supply service - demand set aside - appeal allowed - decided in favor of appellant.
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