https://www.taxtmi.com/highlights?id=69236 Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that was given to the appellant was for unloading, transportation and stacking of coal from the railway wagons to the coal yard and the documents available in the appeal indicate that there is no agreement for supply of manpower to the recipient of service - The services rendered by the appellant cannot be classified under the category of “manpower recruitment or supply agency” service - AT en-us Sat, 15 Apr 2023 10:41:12 +0530 Sat, 15 Apr 2023 10:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69236 Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that was given to the appellant was for unloading, transportation and stacking of coal from the railway wagons to the coal yard and the documents available in the appeal indicate that there is no agreement for supply of manpower to the recipient of service - The services rendered by the appellant cannot be classified under the category of “manpower recruitment or supply agency” service - AT Highlights Service Tax Sat, 15 Apr 2023 10:41:12 +0530 https://www.taxtmi.com/highlights?id=69236