https://www.taxtmi.com/caselaws?id=380934 The Tribunal ruled in favor of the appellants, finding that the services provided to M/s ONGC and M/s Oil India Ltd. did not constitute Manpower Recruitment and Supply Agency Services as per the Finance Act, 1994. It was determined that the consideration paid was for the completion of specific tasks outlined in the contracts, not for the supply of manpower. The Tribunal applied its precedent from the case of Cauvery Enterprises, stating that payments based on work completed, rather than the number of individuals supplied, do not qualify as Manpower Recruitment or Supply Agency Services. Consequently, the demand for service tax was set aside, and the appeals were allowed. en-us Tue, 22 Jan 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380934 The Tribunal ruled in favor of the appellants, finding that the services provided to M/s ONGC and M/s Oil India Ltd. did not constitute Manpower Recruitment and Supply Agency Services as per the Finance Act, 1994. It was determined that the consideration paid was for the completion of specific tasks outlined in the contracts, not for the supply of manpower. The Tribunal applied its precedent from the case of Cauvery Enterprises, stating that payments based on work completed, rather than the number of individuals supplied, do not qualify as Manpower Recruitment or Supply Agency Services. Consequently, the demand for service tax was set aside, and the appeals were allowed. Case-Laws Service Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380934