2026-VIL-745-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Classification of services as Manpower Supply Services (MSS) or Business Auxiliary Service (BAS) - The appellant claimed that the services provided to ITC Ltd. for processing of unmanufactured tobacco were eligible for exemption under Notification 14/2004-ST and Mega Notification 25/2012-Service Tax as an agriculture-related service - Whether the services provided by the appellant are correctly classified as Manpower Supply Services or Business Auxiliary Service, and whether the services are eligible for exemption from service tax under the relevant notifications - HELD - The dominant and determinative factors - direct supervision, disciplinary control, wage and statutory liability, and the express character of the arrangement as a job-work contract - establish that the Contract Workmen are employees of, and remain under the supervision and control of, the Contractor, and do not stand in an employer-employee relationship with ITC. The contract is therefore a 'contract for service' and not a 'contract of service', and the service is correctly classified under 'BAS' and not 'MSS' – Regarding appellant's claim for exemption from service tax, both under the pre-Negative List regime (Notification No. 14/2004-ST) and the post-Negative List regime (Mega Notification No. 25/2012-ST), the appellant's processing of unmanufactured tobacco, including incidental or auxiliary services, constitutes an intermediate production process in relation to agriculture or agricultural produce. Consequently, the services are eligible for exemption from service tax under the relevant notifications, both pre and post the Negative List - The impugned order is set aside and held that the appellant is eligible for the refund claimed. The appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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