https://www.taxtmi.com/caselaws?id=238366 The Tribunal set aside the order demanding service tax from the appellant under the category of Manpower Recruitment Agency. It was determined that the appellant, primarily a composite textile mill, did not fall under the definition of a commercial concern engaged in the recruitment or supply of manpower. The Tribunal emphasized that sharing employees between sister concerns did not constitute the supply of manpower, leading to the decision that the appellant's activities did not attract tax liability. Consequently, the appeal was allowed, relieving the appellant from the imposed tax liability. en-us Fri, 26 Jul 2013 00:00:00 +0530 Wed, 10 Sep 2014 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238366 The Tribunal set aside the order demanding service tax from the appellant under the category of Manpower Recruitment Agency. It was determined that the appellant, primarily a composite textile mill, did not fall under the definition of a commercial concern engaged in the recruitment or supply of manpower. The Tribunal emphasized that sharing employees between sister concerns did not constitute the supply of manpower, leading to the decision that the appellant's activities did not attract tax liability. Consequently, the appeal was allowed, relieving the appellant from the imposed tax liability. Case-Laws Service Tax Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238366