https://www.taxtmi.com/caselaws?id=76208 CESTAT, BANGALORE - AT allowed the appeal, holding the contracts were for execution of specified jobs (loading, unloading, bagging, stacking, weighing etc.) and constituted works contracts, not provision of manpower. The Tribunal found no agreement to supply individual workers to the recipient and distinguished the Board's circular on manpower supply, which applies to temporary deployment of personnel for tasks or projects. The impugned adjudication was set aside and the appeal allowed. en-us Thu, 03 Dec 2009 00:00:00 +0530 Fri, 14 Nov 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76208 CESTAT, BANGALORE - AT allowed the appeal, holding the contracts were for execution of specified jobs (loading, unloading, bagging, stacking, weighing etc.) and constituted works contracts, not provision of manpower. The Tribunal found no agreement to supply individual workers to the recipient and distinguished the Board's circular on manpower supply, which applies to temporary deployment of personnel for tasks or projects. The impugned adjudication was set aside and the appeal allowed. Case-Laws Service Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76208