https://www.taxtmi.com/caselaws?id=326730 Work performed on a piece-rate or lump-sum job-work basis, where the contractor deploys its own workers, pays their wages and complies with labour laws, is not manpower recruitment or supply agency service. The activity was treated as output-based contract work for wheel assembly rather than supply of personnel, and earlier Tribunal decisions supported that characterisation. It was also noted that the activity would fall within the exemption under Notification No. 8/2005-ST dated 01.03.2005 if viewed as taxable. Accordingly, service tax demand under manpower recruitment or supply agency services was held unsustainable. en-us Wed, 23 Mar 2016 00:00:00 +0530 Thu, 10 Nov 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326730 Work performed on a piece-rate or lump-sum job-work basis, where the contractor deploys its own workers, pays their wages and complies with labour laws, is not manpower recruitment or supply agency service. The activity was treated as output-based contract work for wheel assembly rather than supply of personnel, and earlier Tribunal decisions supported that characterisation. It was also noted that the activity would fall within the exemption under Notification No. 8/2005-ST dated 01.03.2005 if viewed as taxable. Accordingly, service tax demand under manpower recruitment or supply agency services was held unsustainable. Case-Laws Service Tax Wed, 23 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326730