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    <title>2023 (10) TMI 430 - CESTAT HYDERABAD</title>
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    <description>The Appellate Tribunal CESTAT Hyderabad upheld the decision of the Adjudicating Authority, confirming that a society registered under the Andhra Pradesh Co-operatives Societies Act 1964 is liable to pay service tax for providing Manpower Recruitment or Supply Agency services. Despite the society&#039;s argument that it was not a commercial concern, the Tribunal determined that it fell within the definition of &quot;person&quot; for taxation purposes and was responsible for paying taxes as per the service agreement. The appeal was dismissed, affirming the society&#039;s tax liability.</description>
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    <pubDate>Tue, 12 Sep 2023 00:00:00 +0530</pubDate>
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      <title>2023 (10) TMI 430 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=444207</link>
      <description>The Appellate Tribunal CESTAT Hyderabad upheld the decision of the Adjudicating Authority, confirming that a society registered under the Andhra Pradesh Co-operatives Societies Act 1964 is liable to pay service tax for providing Manpower Recruitment or Supply Agency services. Despite the society&#039;s argument that it was not a commercial concern, the Tribunal determined that it fell within the definition of &quot;person&quot; for taxation purposes and was responsible for paying taxes as per the service agreement. The appeal was dismissed, affirming the society&#039;s tax liability.</description>
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      <pubDate>Tue, 12 Sep 2023 00:00:00 +0530</pubDate>
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