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    <title>Service Tax Not Levied on Assessee for Using Own Labor in Packing Activities; No Liability for Manpower Supply.</title>
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    <description>Supply of manpower to job-worker - the assessee has been utilizing his own labour for packing activities. Viewed in this light, we are not able to appreciate how tax can be levied on the assessee for utilizing his own labour - tax liability do not sustain - AT</description>
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      <description>Supply of manpower to job-worker - the assessee has been utilizing his own labour for packing activities. Viewed in this light, we are not able to appreciate how tax can be levied on the assessee for utilizing his own labour - tax liability do not sustain - AT</description>
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