Service tax on manpower supply & auto tippers for garbage collection: matter remanded

Sapthagiri Cleaning Services Vs Joint Commissioner of Central Tax (Karnataka High Court)

Karnataka High Court remanded the matter involving applicability of service tax on supply of manpower involved in garbage collection as well as auto tipper vis-à-vis its coverage in mega exemption notification 12/2012 as amended by 25/2012.

Facts- The petitioner is stated to be the contractor engaged in Municipal Solid Waste Management in parts of Bangalore in terms of the work orders issued by the Bruhat Bengaluru Mahanagara Palike (BBMP). It is stated that on the basi

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