RCM Service Tax Demand Set Aside as Contract Was Not Manpower Supply: CESTAT Ahmedabad

Advertisement Himadri Speciality Chemical Limited Vs Commissioner of CGST & Central Excise (CESTAT Ahmedabad) The CESTAT Ahmedabad allowed the appeal against the Commissioner (Appeals)’ order dated 16.05.2018, which had upheld a service tax demand of ₹1,67,291, interest and penalty under the reverse charge mechanism (RCM) in respect of alleged manpower supply services. The demand arose from audit findings that loading and unloading charges paid to a contractor attracted service tax under Notification No. 30/2012-ST. The appellant challenged the demand on jurisdiction, merits and...