Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 65(68) Finance Act 1994 | Transportation of Goods on Per-Km Basis Not 'Manpower Supply Service' : CESTAT Chandigarh
CESTAT Chandigarh rules that transportation of tractors on a per-kilometer basis does not fall under 'Manpower Recruitment or Supply Agency Services' under Section 65(68) of the Finance Act, 1994. The Tribunal set aside the service tax demand and reduced penalties, clarifying the scope of taxable services for logistics providers and transporters.