CESTAT Mumbai: Appellant wins appeal, no service tax for alleged manpower supply

The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, setting aside the adjudication order and allowing the appeal. The tribunal found that there was no provision of service of manpower by the appellant to M/s. Dhoot Compack Limited, and therefore, service tax should not be levied on the appellant for alleged manpower supply service.

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The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, setting aside the adjudication order and allowing the appeal. The tribunal found that there was no provision of service of manpower by the appellant to M/s. Dhoot Compack Limited, and therefore, service tax should not be levied on the appellant for alleged manpower supply service.

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