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2021 (11) TMI 897 - AT - Service TaxClassification of services - supply of man power and recruitment services or not - independent contractor carrying out the manufacturing activity in the premises of the service recipient - HELD THAT:- The issue has already been decided by this Tribunal in M. ARUL PRAKASAM, S. SUBARAYALU, G. RAMAKRISHNAN, R. ATHINARAYANAN AND P. KANNUSAMY VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2021 (8) TMI 1063 - CESTAT CHENNAI] where it was held that the activity undertaken by the appellants cannot fall under the category of manpower supply service. The issue is no longer res integra. Following the orders of this Tribunal, the impugned order is not sustainable and same is set aside - Appeal allowed - decided in favor of appellant.
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