Cargo Handling Service or not - The mere supply of men and ...
Supply of Men and Materials in Factory Not Cargo Handling Service u/s 65(23) of Service Tax Law.
December 19, 2018
Case Laws Service Tax AT
Cargo Handling Service or not - The mere supply of men and materials per se coupled with the scope of work which limited to the work assigned by M/s. CCCL inside the factory premises, cannot be considered to be a service u/s 65(23).
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