https://www.taxtmi.com/caselaws?id=385454 Contracts under which contractors carried out assigned work at the assessee's premises, including manufacture-related activity, packing, storage, sorting, stacking and cleaning, while deploying their own staff and bearing employment obligations, were treated as job work rather than manpower supply. The same line of agreements had already been accepted as job work for other contractors, and no material distinction was shown to justify a different classification for one contractor alone. The arrangement was also consistent with the cited service tax circular. The service tax demand was therefore set aside. en-us Thu, 05 Sep 2019 00:00:00 +0530 Fri, 06 Sep 2019 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385454 Contracts under which contractors carried out assigned work at the assessee's premises, including manufacture-related activity, packing, storage, sorting, stacking and cleaning, while deploying their own staff and bearing employment obligations, were treated as job work rather than manpower supply. The same line of agreements had already been accepted as job work for other contractors, and no material distinction was shown to justify a different classification for one contractor alone. The arrangement was also consistent with the cited service tax circular. The service tax demand was therefore set aside. Case-Laws Service Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385454