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

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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…

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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.

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