https://www.taxtmi.com/caselaws?id=345650 Processing and production work carried out in the recipient's premises on a piece-rate basis was not classifiable as Manpower Recruitment or Supply Agency Service where the agreement showed that the contractor remained responsible for output, quality control, labour supervision, and wage . The available material did not establish that the real nature of the arrangement was supply of manpower, and bank entries or general allegations were insufficient to override the contractual terms and factual position. The Board circular relied on by the revenue did not displace this evidence. The demand was therefore not sustainable. en-us Mon, 10 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345650 Processing and production work carried out in the recipient's premises on a piece-rate basis was not classifiable as Manpower Recruitment or Supply Agency Service where the agreement showed that the contractor remained responsible for output, quality control, labour supervision, and wage . The available material did not establish that the real nature of the arrangement was supply of manpower, and bank entries or general allegations were insufficient to override the contractual terms and factual position. The Board circular relied on by the revenue did not displace this evidence. The demand was therefore not sustainable. Case-Laws Service Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345650