Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Under MRAS Not Leviable on Lump-Sum Work Contracts Without Manpower Specifications : CESTAT Hyderabad
CESTAT Hyderabad ruled that service tax under 'Manpower Recruitment or Supply Agency Services' (MRAS) is not applicable to lump-sum work contracts lacking manpower deployment clauses. The decision quashes a Rs. 1.12 crore demand, clarifying that contract terms-not labour deployment-determine tax liability under the Finance Act, 1994.