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2023 (12) TMI 905 - AT - Service TaxLevy of service tax - Manpower Recruitment Service - services of ‘Loading of Scrap into Trucks’ for onward transportation rendered by the Appellant to their client - HELD THAT:- The Appellant has collected the charges @ Rs. 429/- per trip. The loading was done by engaging “Crane’ and helpers/operator. The Appellant was never obliged to supply labour or manpower. They were only required to perform a “specific job of loading”. Further, they were paid against the loading of truck which is at the rate of 'per trip' and not on the basis of 'number of manpower' deployed. Thus, the service rendered by the Appellant cannot be categorized as 'Manpower Recruitment Service'. The services of ‘Loading of Scrap into Trucks’ for onward transportation rendered by the Appellant to their client are not liable to service tax under the category of 'Manpower Recruitment Service' - the demand confirmed in the impugned order is not sustainable. Since, the demand itself is not sustainable, the question of demanding interest and imposing penalty does not arise. Appeal allowed.
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