2025-VIL-1989-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Manpower supply, Partial Reverse Charge Mechanism - Appellant was utilizing the services of various manpower suppliers who were providing labour for carrying out various activities in the appellant's company – Dept case that the manpower suppliers were not registered with the department and did not pay Service Tax - Department issued a Show Cause Notice proposing to demand Service Tax from the appellant under the partial Reverse Charge Mechanism (RCM) for the period from July 2012 to March 2015, along with interest and penalties - Whether the services provided by the independent contractors to the appellant constitute 'supply of manpower', thereby making the appellant liable to pay Service Tax under the partial RCM – HELD - The test for determining the relationship is a multi-factor test, which includes factors such as the level of control and supervision, the integration of the workers within the employer's business, the power to select, appoint and dismiss the workers, the provision of equipment, and the flexibility and autonomy enjoyed by the workers. The Department did not examine the true nature of the relationship between the parties and relied solely on assumptions and presumptions - The burden of proof to establish the taxability of the services is on the Revenue, and the Department has not discharged this burden - The Department failed to establish the taxability of the services under the partial RCM – The impugned order is set aside and the appeal is allowed
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