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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Supply of manpower to job-worker - the assessee has been ...


Service Tax Not Levied on Assessee for Using Own Labor in Packing Activities; No Liability for Manpower Supply.

February 7, 2018

Case Laws     Service Tax     AT

Supply of manpower to job-worker - the assessee has been utilizing his own labour for packing activities. Viewed in this light, we are not able to appreciate how tax can be levied on the assessee for utilizing his own labour - tax liability do not sustain - AT

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