https://www.taxtmi.com/caselaws?id=788884 A contractor undertaking specified fabrication work on a quantity-linked basis, with payment tied to the quantum or tonnage of work executed, was treated as performing job work rather than supplying manpower. The contractor retained responsibility for execution, the workmen remained on its rolls, and supervision and labour deployment rested predominantly with the contractor. Mere use of the principal's premises, materials, power or machinery did not convert the arrangement into manpower supply. The arrangement also matched the departmental circular's description of job work, where the recipient is concerned with the completed result rather than manpower deployment. On that basis, the demand was unsustainable. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788884 A contractor undertaking specified fabrication work on a quantity-linked basis, with payment tied to the quantum or tonnage of work executed, was treated as performing job work rather than supplying manpower. The contractor retained responsibility for execution, the workmen remained on its rolls, and supervision and labour deployment rested predominantly with the contractor. Mere use of the principal's premises, materials, power or machinery did not convert the arrangement into manpower supply. The arrangement also matched the departmental circular's description of job work, where the recipient is concerned with the completed result rather than manpower deployment. On that basis, the demand was unsustainable. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788884