https://www.taxtmi.com/caselaws?id=445211 The CESTAT Ahmedabad ruled in favor of the appellant, holding that their activity of helping manufacture brass articles did not constitute manpower recruitment or supply agency services. The tribunal found that the appellant executed specific work contracts at fixed per kg/MT rates rather than supplying manpower to clients. Following the precedent in Abbas Mussa Proprietor v. CCE ST-Rajkot, the tribunal determined the work did not fall under manpower recruitment services category. The impugned orders were set aside and the appeal was allowed. en-us Tue, 31 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 08:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445211 The CESTAT Ahmedabad ruled in favor of the appellant, holding that their activity of helping manufacture brass articles did not constitute manpower recruitment or supply agency services. The tribunal found that the appellant executed specific work contracts at fixed per kg/MT rates rather than supplying manpower to clients. Following the precedent in Abbas Mussa Proprietor v. CCE ST-Rajkot, the tribunal determined the work did not fall under manpower recruitment services category. The impugned orders were set aside and the appeal was allowed. Case-Laws Service Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445211