https://www.taxtmi.com/caselaws?id=275721 Conversion of aluminium ingots into specified aluminium articles on a per-piece, output-linked basis was treated as job work amounting to manufacture, not as supply of manpower. The invoices and purchase orders showed engagement to produce finished articles in the client's factory with own manpower, and the records did not evidence any independent manpower supply business or payment based on headcount or wages. On that footing, the activity fell outside Manpower Recruitment or Supply Agency services, making the service tax demand and penalties unsustainable. en-us Wed, 19 Oct 2016 00:00:00 +0530 Sun, 14 Oct 2018 18:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275721 Conversion of aluminium ingots into specified aluminium articles on a per-piece, output-linked basis was treated as job work amounting to manufacture, not as supply of manpower. The invoices and purchase orders showed engagement to produce finished articles in the client's factory with own manpower, and the records did not evidence any independent manpower supply business or payment based on headcount or wages. On that footing, the activity fell outside Manpower Recruitment or Supply Agency services, making the service tax demand and penalties unsustainable. Case-Laws Service Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275721