https://www.taxtmi.com/caselaws?id=355699 Identifiable job-specific work performed at client premises under purchase orders for piece-rate consideration was treated as execution of specific work, not manpower supply service. The Tribunal noted that the arrangement involved particular jobs such as shifting of material, with payment linked to completed work rather than salary for supplied labour, and found the first appellate authority's view consistent with the applicable circular and earlier decisions. On that factual matrix, the activity did not attract service tax as manpower supply, the demand remained dropped, and the Revenue's challenge failed. en-us Thu, 21 Dec 2017 00:00:00 +0530 Thu, 29 Mar 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355699 Identifiable job-specific work performed at client premises under purchase orders for piece-rate consideration was treated as execution of specific work, not manpower supply service. The Tribunal noted that the arrangement involved particular jobs such as shifting of material, with payment linked to completed work rather than salary for supplied labour, and found the first appellate authority's view consistent with the applicable circular and earlier decisions. On that factual matrix, the activity did not attract service tax as manpower supply, the demand remained dropped, and the Revenue's challenge failed. Case-Laws Service Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355699