https://www.taxtmi.com/caselaws?id=412640 The Tribunal found that the appellants, engaged in manufacturing motor vehicle parts, did not provide 'Man Power Recruitment & Supply Service' as alleged. They deputed employees to their group companies for business contingencies without being a commercial concern providing such services. The Tribunal held that the issue was not res judicata, as a previous decision favored the appellants in a similar case. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Mon, 20 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 07:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412640 The Tribunal found that the appellants, engaged in manufacturing motor vehicle parts, did not provide 'Man Power Recruitment & Supply Service' as alleged. They deputed employees to their group companies for business contingencies without being a commercial concern providing such services. The Tribunal held that the issue was not res judicata, as a previous decision favored the appellants in a similar case. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Service Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412640