https://www.taxtmi.com/caselaws?id=238175 The tribunal held that the appellant is liable to pay service tax under 'Manpower Supply Service' for managing a pool of workers. The tribunal found that the appellant's activities amounted to 'Manpower Supply Service' as they disbursed salaries to the workers, making them the presumed employer. Specific works like chipping and painting for Indian Navy Vessels were exempted, but details on miscellaneous work were lacking. The tribunal estimated the appellant's liability at approximately Rs. 7 lakhs, requiring a pre-deposit of Rs. 5 lakhs for the appeal to proceed, with a waiver for the remaining dues and a stay against recovery during the appeal. en-us Thu, 01 Aug 2013 00:00:00 +0530 Sat, 29 Nov 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238175 The tribunal held that the appellant is liable to pay service tax under 'Manpower Supply Service' for managing a pool of workers. The tribunal found that the appellant's activities amounted to 'Manpower Supply Service' as they disbursed salaries to the workers, making them the presumed employer. Specific works like chipping and painting for Indian Navy Vessels were exempted, but details on miscellaneous work were lacking. The tribunal estimated the appellant's liability at approximately Rs. 7 lakhs, requiring a pre-deposit of Rs. 5 lakhs for the appeal to proceed, with a waiver for the remaining dues and a stay against recovery during the appeal. Case-Laws Service Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238175