https://www.taxtmi.com/caselaws?id=465439 The dominant issue was whether job-work arrangements amounted to "manpower supply service" attracting service tax under the reverse charge mechanism. The Tribunal held that the contracts obligated job workers to perform specific activities (stripping/sorting/packing) for agreed rates based on the quantum and nature of work, with no stipulation regarding number of workers or billing by man-hours, indicating execution of a particular job rather than supply of manpower. As the Department's classification rested on assumption and was inconsistent with the contractual terms, the activity could not be taxed as manpower supply and the recipient incurred no reverse-charge liability. The service tax demand was held unsustainable; the impugned order was set aside and the appeal allowed. en-us Wed, 06 Nov 2024 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465439 The dominant issue was whether job-work arrangements amounted to "manpower supply service" attracting service tax under the reverse charge mechanism. The Tribunal held that the contracts obligated job workers to perform specific activities (stripping/sorting/packing) for agreed rates based on the quantum and nature of work, with no stipulation regarding number of workers or billing by man-hours, indicating execution of a particular job rather than supply of manpower. As the Department's classification rested on assumption and was inconsistent with the contractual terms, the activity could not be taxed as manpower supply and the recipient incurred no reverse-charge liability. The service tax demand was held unsustainable; the impugned order was set aside and the appeal allowed. Case-Laws Service Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465439