https://www.taxtmi.com/caselaws?id=796226 Labour contracts constitute taxable manpower recruitment or supply service where the agreement, read as a whole, appoints a labour contractor, requires labour billing and worker PF and ESIC compliance, and lacks independent output-quality standards or production obligations. Output-based payment does not by itself convert labour supply into job work or a manufacturing contract. An unretracted statement confirming labour-contractor status may be relied on where hearing opportunities were not used. Non-disclosure and non-payment of tax on known taxable labour-supply activity justify extended limitation and penalty. Form 16A receipts may support demand where the taxpayer does not prove they relate to non-taxable activity. en-us Fri, 31 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796226 Labour contracts constitute taxable manpower recruitment or supply service where the agreement, read as a whole, appoints a labour contractor, requires labour billing and worker PF and ESIC compliance, and lacks independent output-quality standards or production obligations. Output-based payment does not by itself convert labour supply into job work or a manufacturing contract. An unretracted statement confirming labour-contractor status may be relied on where hearing opportunities were not used. Non-disclosure and non-payment of tax on known taxable labour-supply activity justify extended limitation and penalty. Form 16A receipts may support demand where the taxpayer does not prove they relate to non-taxable activity. Case-Laws Service Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796226