https://www.taxtmi.com/caselaws?id=446793 CESTAT Ahmedabad held that appellant's textile processing activities under job work contract did not constitute Manpower Recruitment or Supply Agency Service. The contract involved warping, weaving, mending, knitting, packaging, texturizing, twisting, reeling, coning, rebinding and packing activities with payment fixed per metre basis regardless of manpower deployed. Appellant fulfilled conditions under Board Circular 190/2015. Additionally, appellant's transportation activities with consignment notes/LR did not qualify as supply of tangible goods for use service. Service tax demand on both counts was unsustainable. Appeal allowed, impugned order set aside. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 11 Dec 2023 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446793 CESTAT Ahmedabad held that appellant's textile processing activities under job work contract did not constitute Manpower Recruitment or Supply Agency Service. The contract involved warping, weaving, mending, knitting, packaging, texturizing, twisting, reeling, coning, rebinding and packing activities with payment fixed per metre basis regardless of manpower deployed. Appellant fulfilled conditions under Board Circular 190/2015. Additionally, appellant's transportation activities with consignment notes/LR did not qualify as supply of tangible goods for use service. Service tax demand on both counts was unsustainable. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446793