https://www.taxtmi.com/caselaws?id=762241 Contract labour supplied for packing, loading, unloading, housekeeping and allied work at the recipient's premises was treated as manpower recruitment or supply service because the agreements showed the recipient's manpower requirement, while the appellant remained responsible for wages, labour law compliances and licensing. Under Notification No. 30/2012-ST, as amended, the tax liability for such manpower supply services shifted to the recipient under reverse charge. The record further showed that the recipient-pharma entities had already discharged service tax on the same activity and produced challans and certificates. The service tax demand against the appellant was therefore unsustainable. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762241 Contract labour supplied for packing, loading, unloading, housekeeping and allied work at the recipient's premises was treated as manpower recruitment or supply service because the agreements showed the recipient's manpower requirement, while the appellant remained responsible for wages, labour law compliances and licensing. Under Notification No. 30/2012-ST, as amended, the tax liability for such manpower supply services shifted to the recipient under reverse charge. The record further showed that the recipient-pharma entities had already discharged service tax on the same activity and produced challans and certificates. The service tax demand against the appellant was therefore unsustainable. Case-Laws Service Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762241