https://www.taxtmi.com/caselaws?id=442397 Fabrication work executed on a job basis with charges linked to quantity of work, not manpower supplied or man-hours consumed, was not classifiable as Manpower Recruitment or Supply Agency Service. The documents showed no supply of labour under the recipient's control or supervision, and mere use of labour to perform the job did not convert the contract into manpower supply. The activity was noted as potentially falling within Business Auxiliary Service as production or processing on behalf of a client, but the demand had not been raised under that head. The classification adopted in the demand was therefore unsustainable and the impugned order was set aside. en-us Tue, 29 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442397 Fabrication work executed on a job basis with charges linked to quantity of work, not manpower supplied or man-hours consumed, was not classifiable as Manpower Recruitment or Supply Agency Service. The documents showed no supply of labour under the recipient's control or supervision, and mere use of labour to perform the job did not convert the contract into manpower supply. The activity was noted as potentially falling within Business Auxiliary Service as production or processing on behalf of a client, but the demand had not been raised under that head. The classification adopted in the demand was therefore unsustainable and the impugned order was set aside. Case-Laws Service Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442397