https://www.taxtmi.com/caselaws?id=263546 Bundled fabrication-related job work and incidental activities such as shifting, bundling, packaging, stacking, chaining and filing were treated as work connected with goods under production, not as manpower supply and recruitment service, because the charges were fixed by quantity of material and not by manpower supplied. The factual findings were supported by the bills on record, and no contrary evidence displaced them. On that basis, the service tax demand was held unsustainable, as the activity did not fall within the manpower supply category. en-us Wed, 15 Apr 2015 00:00:00 +0530 Fri, 04 Sep 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263546 Bundled fabrication-related job work and incidental activities such as shifting, bundling, packaging, stacking, chaining and filing were treated as work connected with goods under production, not as manpower supply and recruitment service, because the charges were fixed by quantity of material and not by manpower supplied. The factual findings were supported by the bills on record, and no contrary evidence displaced them. On that basis, the service tax demand was held unsustainable, as the activity did not fall within the manpower supply category. Case-Laws Service Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263546