https://www.taxtmi.com/caselaws?id=343348 Service tax was held inapplicable where workers' wages and salaries were paid directly by the beneficiary factories and the respondent received no consideration. The Tribunal applied its earlier view on a similar tripartite arrangement under the SARFAESI framework and found that, without payment for supplying manpower, the essential ingredient of manpower recruitment or supply agency service was absent. On that basis, the demand was not sustainable and the order dropping it was maintained. en-us Fri, 31 Mar 2017 00:00:00 +0530 Tue, 23 May 2017 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343348 Service tax was held inapplicable where workers' wages and salaries were paid directly by the beneficiary factories and the respondent received no consideration. The Tribunal applied its earlier view on a similar tripartite arrangement under the SARFAESI framework and found that, without payment for supplying manpower, the essential ingredient of manpower recruitment or supply agency service was absent. On that basis, the demand was not sustainable and the order dropping it was maintained. Case-Laws Service Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343348