https://www.taxtmi.com/caselaws?id=370747 The Tribunal upheld the Commissioner (Appeals)' decision to set aside the demand for service tax, ruling in favor of the respondent. It was determined that the services provided by the respondent to M/s. BHEL constituted Man-power Supply Services rather than Outdoor Catering Services or Cleaning Services. The Tribunal found that the respondent only supplied qualified staff and did not provide any food or eatables at the company's premises, distinguishing the case from instances where food was supplied. As a result, the appeal was dismissed, and the demand for service tax under Outdoor Catering Service and Cleaning Services was deemed unsustainable. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370747 The Tribunal upheld the Commissioner (Appeals)' decision to set aside the demand for service tax, ruling in favor of the respondent. It was determined that the services provided by the respondent to M/s. BHEL constituted Man-power Supply Services rather than Outdoor Catering Services or Cleaning Services. The Tribunal found that the respondent only supplied qualified staff and did not provide any food or eatables at the company's premises, distinguishing the case from instances where food was supplied. As a result, the appeal was dismissed, and the demand for service tax under Outdoor Catering Service and Cleaning Services was deemed unsustainable. Case-Laws Service Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370747