https://www.taxtmi.com/caselaws?id=446396 CESTAT Kolkata held that appellant societies were contractors, not manpower recruitment supply agencies. The societies executed jobs for a principal company through work orders on principal-to-principal basis, with rates fixed per ton rather than per worker supplied. Work orders specified job quantities, not worker numbers or employment duration. Societies deployed workers at their discretion to complete assigned tasks within specified timeframes. The tribunal found services did not fall within the definition of Manpower Recruitment Supply Agency under relevant statutory provisions. Demand confirmation under this classification was unsustainable, making interest and penalty charges inapplicable. Appeal allowed. en-us Thu, 23 Nov 2023 00:00:00 +0530 Mon, 04 Dec 2023 08:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446396 CESTAT Kolkata held that appellant societies were contractors, not manpower recruitment supply agencies. The societies executed jobs for a principal company through work orders on principal-to-principal basis, with rates fixed per ton rather than per worker supplied. Work orders specified job quantities, not worker numbers or employment duration. Societies deployed workers at their discretion to complete assigned tasks within specified timeframes. The tribunal found services did not fall within the definition of Manpower Recruitment Supply Agency under relevant statutory provisions. Demand confirmation under this classification was unsustainable, making interest and penalty charges inapplicable. Appeal allowed. Case-Laws Service Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446396