Works Contract Service undertaking a Work Activity involving Supply of material Does not Falls under ‘Supply of Manpower Service’: CESTAT [Read Order]

By Shabna Rahim - On November 27, 2023 1:30 pm - 2 mins read
Undertaking a Work Activity - Work Activity involving Supply of material - Supply of material - Does not Falls under Supply of Manpower Service - Supply of Manpower Service - Manpower Service - TAXSCAN

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a works contract service undertaking a work activity involving the supply of material does not fall under the category of ‘supply of manpower service’.  UP Bridge Corporation, the appellant assessee was registered for payment of service tax under the Reverse…

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