https://www.taxtmi.com/caselaws?id=365543 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax. It was determined that the appellant's employees were engaged in manufacturing under job work arrangements, not merely supplying manpower. The payment was linked to production, not the number of employees provided. The Tribunal emphasized the distinction between job work and supply of manpower, concluding that the appellant's activities did not fall under the category of Manpower Recruitment and Supply Agency Service, aligning with previous rulings on similar matters. en-us Wed, 25 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365543 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax. It was determined that the appellant's employees were engaged in manufacturing under job work arrangements, not merely supplying manpower. The payment was linked to production, not the number of employees provided. The Tribunal emphasized the distinction between job work and supply of manpower, concluding that the appellant's activities did not fall under the category of Manpower Recruitment and Supply Agency Service, aligning with previous rulings on similar matters. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365543