2026-VIL-740-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Agreement for work contract/job contract or Supply of Manpower - Classification of the activities under "Manpower Recruitment or Supply Agency Services" - The appellant is engaged in execution of various work contracts for entities under different agreements. The Department classified the activities undertaken by the appellant under "Manpower Recruitment or Supply Agency Services" - Whether the activities undertaken by the appellant fall under Manpower Recruitment or Supply Agency Services or not - HELD – The agreements clearly demonstrate execution of work and not supply of manpower. The lump sum work contracts not specifying manpower cannot be classified as manpower service. The agreements are for undertaking work and the payment is based on the quantum of work done and not based on quantum of manpower or number of labourers or manpower supplied. In the absence of specific number of men supplied and in the absence of evidence to show that both the parties understood the services to be of a manpower supply, the activities of the appellant do not fall under "Manpower Recruitment or Supply Agency Services" – Further, the extended period has been invoked on the ground of non-registration and non-filing of returns, however, it is well settled that mere non-registration or non-filing of returns does not amount suppression of facts unless intent to evade tax is established, which is not the case here - The demand is not sustainable on merits and the extended period - The appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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