![CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092352-cestat-service-tax-service-tax-demand-manpower-supply-taxscan.webp "CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]")
CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has dismissed two appeals challenging levy of service tax...
![Dept. Treated Exempt Road and Irrigation Work Services as Taxable Manpower Supply: Gauhati HC dismisses Writ to Determine Facts [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088618-road-and-irrigation-work-services-manpower-supply-taxscan.webp "Dept. Treated Exempt Road and Irrigation Work Services as Taxable Manpower Supply: Gauhati HC dismisses Writ to Determine Facts [Read Order]")
![Relief for BPL Ltd: CESTAT Rules Payment Received from JVA as Pure Reimbursement for Business Transfer Delay, Not Manpower Supply [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2071041-cestat-bangalore-bpl-ltd-payment-received-taxscan.webp "Relief for BPL Ltd: CESTAT Rules Payment Received from JVA as Pure Reimbursement for Business Transfer Delay, Not Manpower Supply [Read Order]")
![Service Tax Demand Under ‘Manpower supply Service’ by Invoking Extended Period: CESTAT Quashes Demand on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-Manpower-supply-Service-Extended-Period-CESTAT-Demand-Limitation-taxscan.jpg "Service Tax Demand Under ‘Manpower supply Service’ by Invoking Extended Period: CESTAT Quashes Demand on ground of Limitation [Read Order]")
![Activities of Management service and Housekeeping Falls under ‘Cleaning Service’ and Not in ‘Manpower Supply Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Activities-of-Management-service-Housekeeping-Falls-Cleaning-Service-Manpower-Supply-Services-CESTAT-TAXSCAN.jpg "Activities of Management service and Housekeeping Falls under ‘Cleaning Service’ and Not in ‘Manpower Supply Services’: CESTAT [Read Order]")
No GST Exemption on Supply of Manpower Services to Central, State or Local Government: Gujarat AAAR [Read Order]
Gujarat Appellate Authority for Advance Ruling (GAAAR) ruled that there is no GST exemption to the supplier of the manpower services to the Central, State or local government. The bench determined...
![No GST Exemption on Supply of Manpower Services to Central, State or Local Government: Gujarat AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Exemption-Supply-of-Manpower-Services-to-Central-government-Supply-of-Manpower-Services-to-State-government-Supply-of-Manpower-Services-local-government-Gujarat-AAAR-taxscan.jpg "No GST Exemption on Supply of Manpower Services to Central, State or Local Government: Gujarat AAAR [Read Order]")
Deputing of own employees for specified job works cannot be held as Manpower Supply Services: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that deputing of own employees for specified job works cannot be held as Manpower Supply Services. ...
![Deputing of own employees for specified job works cannot be held as Manpower Supply Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/employees-job-works-Manpower-Supply-Services-Manpower-Supply-CESTAT-Customs-Excise-Service-Tax-taxscan-.jpg "Deputing of own employees for specified job works cannot be held as Manpower Supply Services: CESTAT [Read Order]")
Petition Challenging Treatment of Manpower Supply as 'Inter-State' or 'Intra-State': Rajasthan HC Seeks Response from Centre and State [Read Order]
The Rajasthan High Court has seeked response from centre and state, regarding the treatment of manpower supply while it was challenged in a petition. The petitioner, Skylark Infra Engineering...
![Petition Challenging Treatment of Manpower Supply as Inter-State or Intra-State: Rajasthan HC Seeks Response from Centre and State [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Petition-Challenging-Treatment-Manpower-Supply-Inter-State-Intra-State-Rajasthan-HC-taxscan.jpg "Petition Challenging Treatment of Manpower Supply as Inter-State or Intra-State: Rajasthan HC Seeks Response from Centre and State [Read Order]")
![Labour/ Manpower Supply by Agency attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Labour-Manpower-Supply-Agency-GST-AAR-taxscan.jpg "Labour/ Manpower Supply by Agency attracts 18% GST: AAR [Read Order]")
18% GST applicable on Reimbursement of Cost of Emoluments under ‘Supply of Manpower Service’: AAR [Read Order]
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% Goods And Services Tax (GST) is applicable on reimbursement of the cost of emoluments under ‘supply of manpower service’. ...
![18% GST applicable on Reimbursement of Cost of Emoluments under ‘Supply of Manpower Service’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-applicable-Reimbursement-Cost-of-Emoluments-Supply-AAR-Manpower-Service-Taxscan.jpg "18% GST applicable on Reimbursement of Cost of Emoluments under ‘Supply of Manpower Service’: AAR [Read Order]")
Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]
The CESTAT, Chennai bench has held that the definition of input service as it stood prior to April 1, 2011, in which the phrase "activities relating to business" was included, which had a very wide...
![Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Input-Services-Employees-post-Amendment-CESTAT-taxscan.jpg "Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]")
Service providers other than Tour Operators / Rent-a-Cab can't avail Cenvat Credit on Transportation: CESTAT
The Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of M/s Taj Sats Air Catering vs. C.C.G.S.T held that the service providers other than tour operator/ rent-a-cab cannot avail...
