No Service Tax on Manpower Supply Before 16.06.2005: CESTAT Kolkata Ruling

Mars Mountain Security Services Private Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The Central Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata recently delivered a judgment in the case of Mars Mountain Security Services Private Limited vs Commissioner of Central Excise & Service Tax. The ruling has significant implications for the tax liabilities of companies providing manpower as accounts executives, store-keepers, and draftsmen. Specifically, the tribunal held that such manpower supply services were not subject to service tax for the period pr...