Material handling & shifting couldn’t be taxable as ‘Manpower recruitment & supply agency service’

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Classification of services – Section 65(68) of the Finance Act, 1994 – Manpower recruitment or supply agency – Assessee had entered into agreement with a client for undertaking activities of material handling and shifting within premises of such client -Conditions contained in agreement provided that manpower/employees deployed for executing assigned task were under control and supervision of assessee -Whether services provided by assessee would fall under taxable category of ‘manpower recruitment or supply agency service’ as pleaded by revenue – Held, no 

Citation: [2018] 92 taxmann.com 381 (New Delhi – CESTAT)