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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

In the absence of any evidence produced by revenue that the ...


Manpower Services Within Factory Not Cargo Handling; No Evidence of External Work, Tax Regulations Not Applicable.

August 11, 2016

Case Laws     Service Tax     AT

In the absence of any evidence produced by revenue that the manpower supplied by respondent carried out any work outside the factory premises it is to be held that the manpower was shifting the goods within the factory premises. services rendered in the present case do not fall under Cargo Handling Service - AT

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