https://www.taxtmi.com/caselaws?id=436521 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the impugned order. It determined that the services provided by the appellant, involving unloading, transportation, and stacking of coal, did not fall under the category of "manpower recruitment or supply agency" service. The Tribunal concluded that the appellant's services were related to handling and transportation of coal, not the recruitment or supply of labor. Consequently, the demand for Service Tax under the disputed category was dismissed, and the appellant was granted consequential relief as per the law. en-us Wed, 12 Apr 2023 00:00:00 +0530 Mon, 16 Oct 2023 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436521 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the impugned order. It determined that the services provided by the appellant, involving unloading, transportation, and stacking of coal, did not fall under the category of "manpower recruitment or supply agency" service. The Tribunal concluded that the appellant's services were related to handling and transportation of coal, not the recruitment or supply of labor. Consequently, the demand for Service Tax under the disputed category was dismissed, and the appellant was granted consequential relief as per the law. Case-Laws Service Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436521