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2018 (4) TMI 1097 - CESTAT CHENNAIMan-power Recruitment and Supply Agency Service - impugned order held that the activity is execution of specific job or payments are made with reference to job and accordingly, there is no tax liability for supply of man-power - Held that: - there is no arrangement for pure supply of labour. This is substantially true in respect of at least some of the work, where the nature of work is identified and the payment is linked to per metric tonne - Supervision work is paid on lump sum basis. There is no reference to number of labourers or duration of their work. Appeal dismissed - decided against Revenue.
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