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2023 (10) TMI 430 - AT - Service TaxLevy of Service Tax - Manpower Supply Services - appellant are a Society registered under Andhra Pradesh Co-operatives Societies Act 1964 - HELD THAT:- There is no exclusion or exemption granted to societies who has to avoid payment of service tax. On going through the Order-in-Original, it is observed that the appellant has taken the same pleading before the Adjudicating Authority. The Adjudicating Authority has given a very detailed findings and has held that the appellants arguments cannot be legally sustained. There are no reason to interfere with the detailed and considered decision given by the Adjudicating Authority - appeal dismissed.
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