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2009 (9) TMI 386 - AT - Service TaxManpower recruitment or supply agency- The assessee entered into a contract with a cement company for providing the work which included loading of cement bags into closed wagons, wagon door cleaning, sealing and riveting etc. The Commissioner held that the assessee had rendered taxable services classifiable under the category of ‘Manpower recruitment or supply agency’ but had not followed the statutory formalities including payment of service tax. He therefore, confirmed demand of service tax along with interest against the assessee and imposed penalty. Held that- the assessee did not supply manpower or charge for the labour provided on man-day basis or man hour basis. It carried out the work as a contractor employing its own labour. Such an activity was not classifiable as ‘Manpower recruitment or supply agency’. Thus, the impugned is liable to be vacated.
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