https://www.taxtmi.com/caselaws?id=241296 A lump-sum, rate-contract arrangement for crushing stones and related work was treated as execution of work rather than manpower supply. The tribunal reasoned that a composite contract does not become a manpower supply service merely because labour is deployed to perform it. Applying that principle, the activity was held outside the scope of manpower supply services. As a result, the service tax demand, interest and penalties were set aside. en-us Thu, 23 Feb 2012 00:00:00 +0530 Fri, 20 Dec 2013 05:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241296 A lump-sum, rate-contract arrangement for crushing stones and related work was treated as execution of work rather than manpower supply. The tribunal reasoned that a composite contract does not become a manpower supply service merely because labour is deployed to perform it. Applying that principle, the activity was held outside the scope of manpower supply services. As a result, the service tax demand, interest and penalties were set aside. Case-Laws Service Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241296