https://www.taxtmi.com/caselaws?id=758449 The CESTAT Ahmedabad allowed the appeal regarding classification of fire safety services. The appellant had an annual contract for fire fighting assistance, emergency handling, and maintenance of fire safety equipment at client premises for Rs. 1,63,000 monthly. The tribunal held that providing specialized fire safety services with specific responsibilities for equipment maintenance and emergency response does not constitute "Manpower Recruitment or Supply Agency Service." The contract was for a specific purpose rather than general manpower supply, making the lower authority's classification incorrect and unsustainable. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 16:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758449 The CESTAT Ahmedabad allowed the appeal regarding classification of fire safety services. The appellant had an annual contract for fire fighting assistance, emergency handling, and maintenance of fire safety equipment at client premises for Rs. 1,63,000 monthly. The tribunal held that providing specialized fire safety services with specific responsibilities for equipment maintenance and emergency response does not constitute "Manpower Recruitment or Supply Agency Service." The contract was for a specific purpose rather than general manpower supply, making the lower authority's classification incorrect and unsustainable. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758449