https://www.taxtmi.com/caselaws?id=373611 A lump-sum cleaning contract was held not to amount to Manpower Recruitment or Supply Agency Services because the contractor retained responsibility for executing the work, while the recipient only inspected the finished work. The agreements and bills showed engagement for performance of cleaning work, not supply of individual workers under the recipient's supervision and control. As manpower supply requires staff to work under the recipient's direction rather than as contractor-employed labour for a specific job, the demand was not sustainable and the Revenue's case failed. en-us Thu, 10 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 07:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373611 A lump-sum cleaning contract was held not to amount to Manpower Recruitment or Supply Agency Services because the contractor retained responsibility for executing the work, while the recipient only inspected the finished work. The agreements and bills showed engagement for performance of cleaning work, not supply of individual workers under the recipient's supervision and control. As manpower supply requires staff to work under the recipient's direction rather than as contractor-employed labour for a specific job, the demand was not sustainable and the Revenue's case failed. Case-Laws Service Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373611