2018 (2) TMI 1179 - AT - Service Tax

Levy of service tax - manpower supply service - Held that - Wherever manpower of appellant was used as per the terms agreed by agreement dated 27-09-2009, there cannot be levy of service tax in disguise holding manpower supply service was provided. The Agreement when read together with the material fact as above, that does not call for levy of service tax on the appellant in respect of alleged manpower supply service - appeal allowed.

Summary

The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, setting aside the adjudication order and allowing the appeal. The tribunal found that there was no provision of service of manpower by the appellant to M/s. Dhoot Compack Limited, and therefore, service tax should not be levied on the appellant for alleged manpower supply service.