https://www.taxtmi.com/caselaws?id=270829 The Tribunal ruled in favor of the appellant, a Hamali contractor providing services at a sugar warehouse, determining that the services did not fall under 'Manpower Recruitment and Supply Agency Services' for tax purposes. The contract primarily involved work like loading, unloading, and bag stacking, not the supply of laborers. Citing previous judgments, the Tribunal dismissed the revenue's appeals, finding the services aligned with 'business auxiliary service' rather than 'manpower recruitment or supply agency service'. Consequently, the Tribunal allowed the appeal, rejecting the service tax demands and setting aside the previous order. en-us Wed, 30 Sep 2015 00:00:00 +0530 Sat, 16 Jan 2016 08:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270829 The Tribunal ruled in favor of the appellant, a Hamali contractor providing services at a sugar warehouse, determining that the services did not fall under 'Manpower Recruitment and Supply Agency Services' for tax purposes. The contract primarily involved work like loading, unloading, and bag stacking, not the supply of laborers. Citing previous judgments, the Tribunal dismissed the revenue's appeals, finding the services aligned with 'business auxiliary service' rather than 'manpower recruitment or supply agency service'. Consequently, the Tribunal allowed the appeal, rejecting the service tax demands and setting aside the previous order. Case-Laws Service Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270829