Service Tax Demand Set Aside as Output-Based Job Work Not Manpower Supply: CESTAT Chennai

Larsen & Toubro Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, disposed of four appeals involving a common issue concerning the classification of services and liability under the partial reverse charge mechanism (RCM). The appellant is engaged in the manufacture of steel structures and is registered with the department for taxable services including Erection, Commissioning and Installation Service, Maintenance or Repair Service, and for payment of service tax under reverse charge in respect of Manpo...