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2018 (5) TMI 1230 - AT - Service TaxManpower recruitment agency services - For undertaking the said job work, the appellant had deployed the manpower within the factory premises of M/s. Shivam Structurals - Held that: - the appellant’s scope of work was confined to the job work activity on behalf of Shivam Structural and the appellant did not deploy the manpower to work under the control and supervision of Shivam Enterprise. Thus, the activities undertaken by the appellant should not fall under the taxable category of manpower recruitment or supply agency service - Appeal allowed - decided in favor of appellant.
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