https://www.taxtmi.com/caselaws?id=241068 The Tribunal held that the appellant's job work activity did not constitute "manpower supply" for Service Tax purposes based on the agreement's terms and the nature of the work performed. The Tribunal emphasized that the appellant acted as a job worker, not a manpower provider, as the primary objective of the agreement was manufacturing activities, not just providing labor. Consequently, the appeals were allowed, and both the stay applications and appeals were disposed of in favor of the appellant. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 16 Dec 2013 16:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241068 The Tribunal held that the appellant's job work activity did not constitute "manpower supply" for Service Tax purposes based on the agreement's terms and the nature of the work performed. The Tribunal emphasized that the appellant acted as a job worker, not a manpower provider, as the primary objective of the agreement was manufacturing activities, not just providing labor. Consequently, the appeals were allowed, and both the stay applications and appeals were disposed of in favor of the appellant. Case-Laws Service Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241068