Services Tax Exemption on man power or job work services
Last updated: 04 July 2022
Court :
Supreme Court of India
Brief :
This judgement will be helpful in similar disputes where the job work services or man power services are subject matter of dispute. The Apex Court in this case depends on terms and conditions of the agreement between the parties and found that there is complete absence of in the agreement with reference to the nature of the process of work which has to be carried out by the appellant and provisions of maintaining various works and hence the contract is not of nature of Job-Work.
Citation :
Adiraj Manpower Services Pvt ltd Vs CCE Pune II
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FCS Deepak Pratap Singh
Published in Service Tax
Views : 144
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