https://www.taxtmi.com/caselaws?id=364074 The Tribunal upheld the decision that no Service Tax was payable for the in-house fabrication work, considering the nature of the agreement between the parties and the basis of payment for the services provided. The appeal by Revenue challenging the respondent's liability to pay Service Tax under 'Manpower Recruitment and Supply Agency Service' for in-house fabrication work was rejected. The absence of a written contract, payments based on the weight of goods manufactured, and the use of materials and machinery of M/s Alpha Services were key factors in determining that the arrangement did not constitute supply of manpower. en-us Wed, 20 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364074 The Tribunal upheld the decision that no Service Tax was payable for the in-house fabrication work, considering the nature of the agreement between the parties and the basis of payment for the services provided. The appeal by Revenue challenging the respondent's liability to pay Service Tax under 'Manpower Recruitment and Supply Agency Service' for in-house fabrication work was rejected. The absence of a written contract, payments based on the weight of goods manufactured, and the use of materials and machinery of M/s Alpha Services were key factors in determining that the arrangement did not constitute supply of manpower. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364074