Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]

By Yogitha S. Yogesh - On June 22, 2023 2:30 pm - 2 mins read

Service Tax Demand - Service Tax - Service Tax Demand on Manpower Recruitment - Manpower Recruitment - Supply Agency Service - Absence of Evidence of Supply of Manpower - CESTAT - Taxscan

In a significant case, the Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand on manpower recruitment and supply agency service is not valid in the absence of evidence of supply of manpower and its details. M/s S.A. Engineering Works, the appellant challenged the impugned Order- passed…

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