https://www.taxtmi.com/caselaws?id=766044 Supplying labour on a daily basis for loading and unloading trucks/LCVs did not fall within the statutory meaning of manpower recruitment or supply agency service, because the activity was merely labour supply for work and not recruitment or supply of manpower to another person; no service tax was payable on that basis. A demand also could not be sustained on the new appellate ground that tax had been collected from the client and not deposited, because that factual basis was neither alleged in the show cause notice nor recorded in the original adjudication order; the appellate finding was therefore unsustainable. The demand, penalty and related adverse findings were set aside, and the appeal was allowed with consequential relief. en-us Wed, 12 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766044 Supplying labour on a daily basis for loading and unloading trucks/LCVs did not fall within the statutory meaning of manpower recruitment or supply agency service, because the activity was merely labour supply for work and not recruitment or supply of manpower to another person; no service tax was payable on that basis. A demand also could not be sustained on the new appellate ground that tax had been collected from the client and not deposited, because that factual basis was neither alleged in the show cause notice nor recorded in the original adjudication order; the appellate finding was therefore unsustainable. The demand, penalty and related adverse findings were set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766044