https://www.taxtmi.com/caselaws?id=354435 The Tribunal dismissed the Department's appeal, aligning with the Bombay High Court's judgment that the mobilizing and training of laborers for a sugar factory did not constitute "Manpower Recruitment or Supply Agency Services" under the Finance Act, 1994. The contract's nature and absence of labor supply were crucial in determining the lack of service tax liability for the assessee during the relevant period. The Tribunal upheld the Commissioner's decision, emphasizing the correct interpretation of the law and ultimately dismissing the Department's appeal. en-us Tue, 26 Sep 2017 00:00:00 +0530 Mon, 29 Jan 2018 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354435 The Tribunal dismissed the Department's appeal, aligning with the Bombay High Court's judgment that the mobilizing and training of laborers for a sugar factory did not constitute "Manpower Recruitment or Supply Agency Services" under the Finance Act, 1994. The contract's nature and absence of labor supply were crucial in determining the lack of service tax liability for the assessee during the relevant period. The Tribunal upheld the Commissioner's decision, emphasizing the correct interpretation of the law and ultimately dismissing the Department's appeal. Case-Laws Service Tax Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354435