https://www.taxtmi.com/caselaws?id=794837 Contracted washing, bottle stacking, cleaning and godown servicing performed through the contractor's own workforce did not constitute manpower recruitment or supply agency service under the Finance Act, 1994. The contractual obligations required performance of specified operational activities and did not require supply of personnel to the distillery. Consequently, characterising the arrangement as manpower supply lacked a factual basis. The activity was also treated as consistent with an earlier decision involving similarly placed parties, and the service tax demand was unsustainable. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794837 Contracted washing, bottle stacking, cleaning and godown servicing performed through the contractor's own workforce did not constitute manpower recruitment or supply agency service under the Finance Act, 1994. The contractual obligations required performance of specified operational activities and did not require supply of personnel to the distillery. Consequently, characterising the arrangement as manpower supply lacked a factual basis. The activity was also treated as consistent with an earlier decision involving similarly placed parties, and the service tax demand was unsustainable. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794837