Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]

Job Fabrication service - category of Manpower Recruitment - Supply Agency Service - CESTAT- Service Tax - TAXSCAN

The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service and set aside the demand of Service tax. Hitech Industries, the appellant challenged the order and questioned whether the appellant’s activity of carrying out…

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