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Loading and Unloading Labour Supply Not Taxable as Manpower Recruitment Service: CESTAT Chandigarh
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taxguruin
AdvertisementParwindra Enterprises Vs Commissioner of Service Tax (CESTAT Chandigarh) The appeal challenged the Order-in-Appeal dated 23.12.2013 by which the Commissioner (Appeals) confirmed a service tax demand of Rs.
81,282, along with interest, an equal penalty under Section 78 of the Finance Act, and a penalty of Rs.
5,000 under Section 77.
The appellant had entered into a contract dated 31.05.2006 with M/s Markfed Agro Chemicals for supplying labour on a daily basis and for loading and unloading of trucks/LCVs for the period 01.06.2006 to 31.05.2007.
A show cause notice dated 20.04.2011 sought recover...