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HomeIndirect TaxesPiece-Rate Job Work Not ‘Manpower Supply’: CESTAT Quashes Service Tax Demand on...

Piece-Rate Job Work Not ‘Manpower Supply’: CESTAT Quashes Service Tax Demand on L&T

Indirect Taxes

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By Mariya Paliwala
Piece-Rate Job Work Not ‘Manpower Supply’: CESTAT Quashes Service Tax Demand on L&T

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside multiple service tax demands raised against Larsen & Toubro Ltd., holding that contractors engaged for executing specific works on a piece-rate or output basis cannot be treated as providers of “manpower supply services.” The bench of  Ajayan T.V. (Judicial…

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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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