Case Law Details
Case Name : A. Natarajan Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 42349 of 2013
Date of Judgement/Order : 14/06/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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A. Natarajan Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that contract is for performance of the work and not for supply of manpower. Further, payments are for the works executed on tonnage basis/ unit basis and not on man hours or per person
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