The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that contracts based on output and production cannot be treated as “manpower supply services,” thereby setting aside service tax demands raised by the department in a significant ruling involving B.S. Biswal & Company and Beekay Steel Industries Ltd. The bench of Ajayan…
Job Work vs Manpower Supply: CESTAT Holds Output-Based Contracts Not Liable to Service Tax
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
- Tags
- Manpower Supply
Latest articles
GST
GST Bank Attachment Can’t Continue Beyond 1 Year: Delhi High Court
The Delhi High Court has ruled that a provisional attachment of a taxpayer’s bank...
GST
Electronic Evidence, Kachcha Parchis and Natural Justice Claims Can’t Bypass GST Appellate Remedy: Delhi HC
The Delhi High Court has dismissed a batch of writ petitions challenging GST adjudication...
GST
Wind Turbine Generators Held Movable Goods, Not Immovable Property: Supreme Court Dismisses GST Department’s Challenge
The Supreme Court has dismissed the Special Leave Petitions filed by the Assistant Commissioner...
Direct Tax
ITAT Deletes Rs. 5.02 Crore Royalty Transfer Pricing Adjustment, Rejects Unexecuted Franchise Templates as CUP Comparables
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed an...
More like this
GST
GST Bank Attachment Can’t Continue Beyond 1 Year: Delhi High Court
The Delhi High Court has ruled that a provisional attachment of a taxpayer’s bank...
GST
Electronic Evidence, Kachcha Parchis and Natural Justice Claims Can’t Bypass GST Appellate Remedy: Delhi HC
The Delhi High Court has dismissed a batch of writ petitions challenging GST adjudication...
GST
Wind Turbine Generators Held Movable Goods, Not Immovable Property: Supreme Court Dismisses GST Department’s Challenge
The Supreme Court has dismissed the Special Leave Petitions filed by the Assistant Commissioner...

