Agreement needs to be read as a whole to determine eligibility for service tax exemption: SC

Adiraj Manpower Services Pvt. Ltd. Vs Commissioner of Central Excise (Supreme Court) The appellant has sought the benefit of Notification No. 25/2012-Service Tax dated 20 June 2012. Under the terms of the notification, the Central Government exempted certain taxable services from the whole of the service tax leviable under Section 66(B) of the Finance Act 1994. The submission of the appellant is that under the terms of the CLRA, the definition of the expression “contractor” covers both a person who undertakes to produce a given result as well as a supplier of manpower service. Hence it is ...