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2023 (9) TMI 19 - AT - Service TaxClassification of services - Manpower Recruitment or Supply Agency Service or otherwise? - appellant's activity of carrying out job of fabrication for their service recipient with the help of the labour of the appellant - HELD THAT:- It is clear that the appellant had been assigned the job of fabrication by the service recipient and the appellant have charged on the quantum of job basis and not on the basis of number of manpower or man hours. Therefore, irrespective of number of manpower or man hours involved in the job to be carried out, the appellant is under obligation to complete a job of fabrication as assigned to him, therefore, in this arrangement it cannot be said that the appellant have provided the service of Manpower Recruitment or Supply Agency Service. As per the arrangement between the appellant and service recipient as evident from the documents the service of the appellant does not fall under the category of Manpower Recruitment or Supply Agency Service however, the same is classifiable under ‘Business Auxiliary service’ under the sub category of ‘production or processing on behalf of the client. Since demand was not raised under ‘Business Auxiliary service’ hence, the demand will not sustain for this reason alone. The impugned order is not sustainable, hence, the same is set aside. Appeal is allowed.
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