Exemption from Service Tax under RCM: Service Doesn’t Qualify as Manpower Supply Service

D B Corp Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) CESTAT Delhi held that receipt of service doesn’t qualify as Manpower Supply Service and hence demand of service tax from service receipt under Reverse Charge Mechanism (RCM) applicable to Manpower Supply Service unsustainable in law and hence liable to be set aside. Facts- The appellant is engaged in the publication of Daily Newspaper. The officers of Audit Commissionerate, Raipur audited the books and accounts of the appellant and observed that the appellant has engaged two firms namely M/s. Green Steps facil...