https://www.taxtmi.com/caselaws?id=754891 CESTAT Chennai held that classification of services falls under chargeability with burden of proof on Revenue. In a dispute over whether services constituted manpower supply or cleaning services involving supply of workers for painting, cleaning, civil works, carpentry, loading and unloading, the Department failed to adduce proper evidence to support its classification. The tribunal found no proper test was applied to determine the relationship between service provider and workmen, contracts were not examined in detail, and the essential character of the contract was not established. Revenue failed to prove its case regarding the true nature of the disputed activity, resulting in appeal being allowed and impugned order set aside. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754891 CESTAT Chennai held that classification of services falls under chargeability with burden of proof on Revenue. In a dispute over whether services constituted manpower supply or cleaning services involving supply of workers for painting, cleaning, civil works, carpentry, loading and unloading, the Department failed to adduce proper evidence to support its classification. The tribunal found no proper test was applied to determine the relationship between service provider and workmen, contracts were not examined in detail, and the essential character of the contract was not established. Revenue failed to prove its case regarding the true nature of the disputed activity, resulting in appeal being allowed and impugned order set aside. Case-Laws Service Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754891