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Case Law Details

Case Name : Dosti Fabricators Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 11530 of 2013-DB
Date of Judgement/Order : 23/08/2023
Related Assessment Year :
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Dosti Fabricators Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that activity of manufacturing of tugs and barges cannot be classified as supply of manpower and hence cannot be taxed under the category of Manpower Recruitment or Supply Agency

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