https://www.taxtmi.com/caselaws?id=468310 A contract for fabrication and allied engineering work, including welding, hydro testing and vacuum testing, was treated as an engagement to execute specified jobs rather than to supply manpower on a wage or headcount basis. Because the recipient was concerned with completion of the assigned work and not deployment of labour as such, the activity was not conclusively classifiable as manpower recruitment and supply agency service. The record did not permit a final appellate determination, so the impugned orders were set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration. en-us Mon, 08 Jan 2024 00:00:00 +0530 Tue, 28 Apr 2026 12:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468310 A contract for fabrication and allied engineering work, including welding, hydro testing and vacuum testing, was treated as an engagement to execute specified jobs rather than to supply manpower on a wage or headcount basis. Because the recipient was concerned with completion of the assigned work and not deployment of labour as such, the activity was not conclusively classifiable as manpower recruitment and supply agency service. The record did not permit a final appellate determination, so the impugned orders were set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration. Case-Laws Service Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468310