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2017 (5) TMI 1203 - CESTAT NEW DELHIManpower Recruitment or Supply Agency Service - job-work - case of appellant is that they are not a manpower supply agency. They have undertaken job of cutting or packing of footwear, in the premises of the client, as per the instructions of the client - Held that: - There is no evidence of supply of manpower with details of number and nature of manpower, duration and other conditionalties for such supply. In absence of such evidence, the simple allegation that the appellant received some amount from the clients for job work and such amount should be taxed under “Manpower Recruitment and Supply Agency Service” is not sustainable - In absence of any supporting evidence, it is not feasible to contend that the appellants provided taxable service under the category of “Manpower Recruitment and Supply Agency Service” - demand set aside - appeal allowed - decided in favor of appellant.
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