HomeIndirect TaxesJob Work vs Manpower Supply: CESTAT Holds Output-Based Contracts Not Liable to...

Job Work vs Manpower Supply: CESTAT Holds Output-Based Contracts Not Liable to Service Tax

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
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.

Latest articles

Jurishour | Tax Law Daily Bulletin : April 17, 2026

Here’s the Tax Law Daily Bulletin for April 17, 2026.GSTEXPLANATION CAN’T BE APPLIED RETROSPECTIVELY:...

Use of Word ‘Can’ in Arbitration Clause Not Mandatory: Supreme Court

The Supreme Court has held that the use of the word “can” in an...

Supreme Court Upholds Limited Regularisation but Strikes Down Blanket Future Policy for Ad Hoc Employees

The Supreme Court of India has delivered a nuanced judgment on the contentious issue...

More like this

Jurishour | Tax Law Daily Bulletin : April 17, 2026

Here’s the Tax Law Daily Bulletin for April 17, 2026.GSTEXPLANATION CAN’T BE APPLIED RETROSPECTIVELY:...

Use of Word ‘Can’ in Arbitration Clause Not Mandatory: Supreme Court

The Supreme Court has held that the use of the word “can” in an...