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2024 (3) TMI 407 - AT - Service TaxClassification of service - Manpower Recruitment or Supply Agency Service or not - activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing melting of required material in furnace, pouring of liquid metal in temperature backed shell, deliver poured shell to knock out department - HELD THAT:- The matter is no longer res-integra as this Tribunal has already decided this matter in the case of NARESH K SOLNAKI VERSUS C.C.E. & S.T., RAJKOT [2023 (9) TMI 652 - CESTAT AHMEDABAD] where it was held that when the agreement between the service provider and recipient is for a particular job and not for supply of man power, the activity cannot be classified under ‘Man Power Recruitment or Supply Agency Service’. The impugned order-in-appeal is without any merit and therefore set aside - appeal allowed.
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