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2018 (4) TMI 834 - AT - Service TaxManpower recruitment or supply agency service - Department took the view that labours were supplied by the appellant, who were under the control of the Dairy authorities and the activities performed by those workers were under the direction and control of the Dairy authorities - Held that: - The scope of work described in the said work order relates to washing of cans/ crate s and packing of milk. Since there is no specific mention about deployment of labour / work force, the services provided by the appellant should not fall under the taxable category of manpower recruitment or supply agency service - Since there is no specific mention about payment of reimbursement of wages and salaries to the workman, the services provided should not fall under such taxable category of service - appeal allowed - decided in favor of appellant.
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