Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Per MT Payment for Loading/Unloading Not Manpower Supply | RCM Not Triggered: CESTAT Ahmedabad
CESTAT Ahmedabad ruled that payments made on a per-metric-ton basis for loading and unloading services, under the contractor’s supervision, do not constitute manpower supply services under service tax law. This means the reverse charge mechanism does not apply, shielding businesses from unwarranted tax demands when engaging contract labor for material handling rather than personnel deployment.