https://www.taxtmi.com/caselaws?id=440494 The Tribunal determined that the service received by the Appellant from sub-contractors was classified as Construction service and/or Works Contract service, not Manpower Supply service. The Appellant's engagement with sub-contractors for construction activities with specified rates and freedom in employing workmen led to this conclusion. Consequently, the Tribunal allowed the Appeal, setting aside the Impugned Order and granting the Appellant consequential benefits in accordance with the law. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 19 Jul 2023 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440494 The Tribunal determined that the service received by the Appellant from sub-contractors was classified as Construction service and/or Works Contract service, not Manpower Supply service. The Appellant's engagement with sub-contractors for construction activities with specified rates and freedom in employing workmen led to this conclusion. Consequently, the Tribunal allowed the Appeal, setting aside the Impugned Order and granting the Appellant consequential benefits in accordance with the law. Case-Laws Service Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440494