https://www.taxtmi.com/caselaws?id=752082 Activities performed under work-order arrangements for loading, unloading, breaking, cutting, sorting, casting, processing and packing of brass scrap and brass products at the principal manufacturers' premises were held not to amount to Manpower Recruitment or Supply Agency Service. The consideration was tied to the quantum of work done, while the workers remained employed, controlled, paid and maintained by the contractor, showing execution of specific job work or contract manufacturing rather than supply of manpower. The reverse-charge reference in Notification No. 13/2012-ST did not change the character of the activity. The service tax demand was therefore unsustainable. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 20:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752082 Activities performed under work-order arrangements for loading, unloading, breaking, cutting, sorting, casting, processing and packing of brass scrap and brass products at the principal manufacturers' premises were held not to amount to Manpower Recruitment or Supply Agency Service. The consideration was tied to the quantum of work done, while the workers remained employed, controlled, paid and maintained by the contractor, showing execution of specific job work or contract manufacturing rather than supply of manpower. The reverse-charge reference in Notification No. 13/2012-ST did not change the character of the activity. 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=752082