https://www.taxtmi.com/caselaws?id=447221 CESTAT Kolkata held that loading of scrap into trucks for transportation does not constitute Manpower Recruitment Service under service tax provisions. The appellant charged per trip basis for specific loading work using crane and operators, not for supplying manpower. Since payment was trip-based rather than manpower-based, the service could not be categorized as Manpower Recruitment Service. Consequently, service tax demand was unsustainable, and associated interest and penalty were also set aside. Appeal allowed. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447221 CESTAT Kolkata held that loading of scrap into trucks for transportation does not constitute Manpower Recruitment Service under service tax provisions. The appellant charged per trip basis for specific loading work using crane and operators, not for supplying manpower. Since payment was trip-based rather than manpower-based, the service could not be categorized as Manpower Recruitment Service. Consequently, service tax demand was unsustainable, and associated interest and penalty were also set aside. Appeal allowed. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447221