https://www.taxtmi.com/caselaws?id=450626 CESTAT Ahmedabad held that deployment of manpower for specific activities including melting preparation, furnace operations, and metal pouring does not constitute "Manpower Recruitment or Supply Agency Service" under service tax classification. Following precedent in Naresh K Solnaki v. CCE ST Rajkot, the tribunal ruled that when agreements specify particular job functions rather than mere manpower supply, the service falls outside this classification category. The impugned order was set aside and appeal allowed, establishing that job-specific contracts differ from general manpower supply arrangements for service tax purposes. en-us Thu, 07 Mar 2024 00:00:00 +0530 Sat, 09 Mar 2024 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450626 CESTAT Ahmedabad held that deployment of manpower for specific activities including melting preparation, furnace operations, and metal pouring does not constitute "Manpower Recruitment or Supply Agency Service" under service tax classification. Following precedent in Naresh K Solnaki v. CCE ST Rajkot, the tribunal ruled that when agreements specify particular job functions rather than mere manpower supply, the service falls outside this classification category. The impugned order was set aside and appeal allowed, establishing that job-specific contracts differ from general manpower supply arrangements for service tax purposes. Case-Laws Service Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450626