https://www.taxtmi.com/caselaws?id=752081 A contract for packing loose cement at the plant was not treated as Manpower Recruitment and Supply Agency Service merely because payment was on a piece-rate basis and labour was engaged to perform the work. The true character of the arrangement was a packing activity undertaken by the contractor, not a supply of manpower; the deployment of workers for that purpose did not change the nature of the contract. Relying on the relevant Board circular and consistent tribunal decisions, the service was held outside the manpower supply category, and the service tax demand was therefore unsustainable. en-us Tue, 30 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 07:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752081 A contract for packing loose cement at the plant was not treated as Manpower Recruitment and Supply Agency Service merely because payment was on a piece-rate basis and labour was engaged to perform the work. The true character of the arrangement was a packing activity undertaken by the contractor, not a supply of manpower; the deployment of workers for that purpose did not change the nature of the contract. Relying on the relevant Board circular and consistent tribunal decisions, the service was held outside the manpower supply category, and the service tax demand was therefore unsustainable. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752081