https://www.taxtmi.com/caselaws?id=794837 Taxability turned on whether a contract for washing, stacking bottles, and cleaning operational areas constituted manpower recruitment or supply agency service under the Finance Act, 1994. The material explains that where the contractor undertakes specified work through its own manpower, without an obligation to place personnel at the disposal of the distillery, the arrangement is characterised as execution of work rather than supply of manpower. On that construction, the allegation of manpower supply lacked factual basis, and the service tax demand was stated to be unsustainable. The note also records that the issue was treated as covered by an earlier similar decision. 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 Taxability turned on whether a contract for washing, stacking bottles, and cleaning operational areas constituted manpower recruitment or supply agency service under the Finance Act, 1994. The material explains that where the contractor undertakes specified work through its own manpower, without an obligation to place personnel at the disposal of the distillery, the arrangement is characterised as execution of work rather than supply of manpower. On that construction, the allegation of manpower supply lacked factual basis, and the service tax demand was stated to be unsustainable. The note also records that the issue was treated as covered by an earlier similar decision. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794837