Without evidence, job work charges cannot be taxed as Manpower Supply Service

S A Engineering Works Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: In the recent case of S A Engineering Works Vs Commissioner of Central Excise & ST, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, made a noteworthy decision concerning a service tax demand for manpower recruitment and supply agency services. Analysis: During an audit of M/s Flexican Bellows & Hoses Pvt. Ltd., it was discovered that the appellant, S A Engineering Works, had provided manpower or labour supply services without obtaining service tax registration....