https://www.taxtmi.com/caselaws?id=758685 CESTAT Ahmedabad held that appellant was not liable for service tax under Man Power Recruitment and Supply Agency Service category for loading, unloading, sorting, breaking, cutting and casting brass scrap into billets. The tribunal found the activity constituted manufacturing under Section 2(f) of Central Excise Act, 1944, not manpower supply service. Appellant charged per kg of processed material rather than labor wages, indicating job work rather than manpower supply. The demand for service tax was unsustainable and impugned order was set aside. Appeals allowed. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758685 CESTAT Ahmedabad held that appellant was not liable for service tax under Man Power Recruitment and Supply Agency Service category for loading, unloading, sorting, breaking, cutting and casting brass scrap into billets. The tribunal found the activity constituted manufacturing under Section 2(f) of Central Excise Act, 1944, not manpower supply service. Appellant charged per kg of processed material rather than labor wages, indicating job work rather than manpower supply. The demand for service tax was unsustainable and impugned order was set aside. Appeals allowed. Case-Laws Service Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758685