https://www.taxtmi.com/caselaws?id=415238 The Tribunal determined that the appellants' activity of manufacturing Plastic Jars and Containers in the service recipient's factory constituted Job Work manufacturing and not Manpower Recruitment Service. The Tribunal found that the appellants were engaged in contract manufacturing without involvement in manpower-related payments, leading to the conclusion that the service did not fall under manpower recruitment or supply. Citing previous judgments and analyzing the relevant legal provisions, the Tribunal set aside the impugned orders and allowed the appeals. en-us Mon, 29 Nov 2021 00:00:00 +0530 Wed, 01 Dec 2021 08:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415238 The Tribunal determined that the appellants' activity of manufacturing Plastic Jars and Containers in the service recipient's factory constituted Job Work manufacturing and not Manpower Recruitment Service. The Tribunal found that the appellants were engaged in contract manufacturing without involvement in manpower-related payments, leading to the conclusion that the service did not fall under manpower recruitment or supply. Citing previous judgments and analyzing the relevant legal provisions, the Tribunal set aside the impugned orders and allowed the appeals. Case-Laws Service Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415238