https://www.taxtmi.com/caselaws?id=376021 An activity will not constitute Manpower Recruitment or Supply Agency Service where the agreement shows independent execution of specified work on a piece-rate basis, with responsibility for quality and defects resting on the contractor and contractual privity limited to the principal. Mere deployment of workers to perform the contracted job, or compliance with labour law requirements at the factory premises, does not by itself establish supply of manpower. On the facts, the departmental case lacked evidence that the contract was a sham or that payments were made for manpower supplied, so the service tax demand, interest and penalties were set aside. en-us Tue, 19 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376021 An activity will not constitute Manpower Recruitment or Supply Agency Service where the agreement shows independent execution of specified work on a piece-rate basis, with responsibility for quality and defects resting on the contractor and contractual privity limited to the principal. Mere deployment of workers to perform the contracted job, or compliance with labour law requirements at the factory premises, does not by itself establish supply of manpower. On the facts, the departmental case lacked evidence that the contract was a sham or that payments were made for manpower supplied, so the service tax demand, interest and penalties were set aside. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376021