https://www.taxtmi.com/caselaws?id=358986 The Commissioner (Appeals) ruled that the activities in question were not liable to service tax as "Man-power Supply," emphasizing that the payments were based on specific job execution rather than labor supply. The impugned order highlighted the nature of payments, such as 'metric tonnes basis,' 'per man day,' or 'lump sum amount,' rejecting the department's argument that it constituted "Man-power Supply." The appeals by Revenue were dismissed due to a lack of additional factual details challenging the findings of the impugned order. en-us Tue, 19 Dec 2017 00:00:00 +0530 Mon, 23 Apr 2018 07:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358986 The Commissioner (Appeals) ruled that the activities in question were not liable to service tax as "Man-power Supply," emphasizing that the payments were based on specific job execution rather than labor supply. The impugned order highlighted the nature of payments, such as 'metric tonnes basis,' 'per man day,' or 'lump sum amount,' rejecting the department's argument that it constituted "Man-power Supply." The appeals by Revenue were dismissed due to a lack of additional factual details challenging the findings of the impugned order. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358986