Supreme Court of India
Adiraj Manpower Services Pvt. Ltd. v. Commissioner of Central Excise Pune
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What the Court ordered
For the above reasons we have come to the conclusion that there is no merit in the appeal.
Judgment, page 13
From the headnote
The Contract Labour (Regulation and Abolition) Act, 1970 – Service Tax –Appellant obtained service tax registration under the category of ‘Manpower Recruitment or Supply Agency Ser vice’ – Appellant entered into an agreement with a company ‘ S’ and was required to provide personnel for manufacturing act ivities- Commissioner of Central Excise, Pune issued show cause notice to appellant demanding service tax – Allegations were t hat appellant had failed to assess and discharge service tax liabi lity regarding supply of manpower to company ‘S’, suppressed the facts and ma de a misrepresentation
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