https://www.taxtmi.com/caselaws?id=263096 A lump-sum fabrication contract performed within factory premises, involving cutting, punching, drilling, bending and notching on materials supplied by the principal unit, was treated as execution of a job work contract rather than supply of manpower. The description of the recipient as principal employer did not change the true character of the arrangement. On that basis, the activity was held outside the taxable category of manpower supply recruitment agency service, and the service tax demand was unsustainable. en-us Thu, 23 Apr 2015 00:00:00 +0530 Wed, 26 Aug 2015 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263096 A lump-sum fabrication contract performed within factory premises, involving cutting, punching, drilling, bending and notching on materials supplied by the principal unit, was treated as execution of a job work contract rather than supply of manpower. The description of the recipient as principal employer did not change the true character of the arrangement. On that basis, the activity was held outside the taxable category of manpower supply recruitment agency service, and the service tax demand was unsustainable. Case-Laws Service Tax Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263096