Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Exemption | Contractual Control & Output-Based Payment Classify Activity as Job Work, Not Manpower Supply: CESTAT Chennai
CESTAT Chennai ruled that a contractual arrangement with output-based payment and contractor control qualifies as job work, exempting it from service tax under manpower supply classifications. The decision underscores the importance of contractual terms in determining tax liability for businesses engaged in similar services.