https://www.taxtmi.com/caselaws?id=439018 The appellants in both appeals were found not liable to pay service tax under Manpower Recruitment or Supply Agency Service (MRSAS). The Tribunal determined that the essence of the contracts was for work execution, not manpower supply, as payments were based on tonnage or unit basis, not per person basis. Therefore, the demands under MRSAS were set aside, and the appeals were allowed with consequential reliefs. en-us Wed, 14 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 08:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439018 The appellants in both appeals were found not liable to pay service tax under Manpower Recruitment or Supply Agency Service (MRSAS). The Tribunal determined that the essence of the contracts was for work execution, not manpower supply, as payments were based on tonnage or unit basis, not per person basis. Therefore, the demands under MRSAS were set aside, and the appeals were allowed with consequential reliefs. Case-Laws Service Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439018