Supreme Court · 2022 INSC 201 · Decided 18 February 2022
Adiraj Manpower Services PVT. LTD. v. Commissioner of Central Excise Pune
- Court
- Supreme Court of India
- Citation
- 2022 INSC 201 · [2022] 1 S.C.R. 1150
- Case number
- CIVIL APPEAL No. 313/2021
- Decided
- 18 February 2022
- Bench
- D.Y. CHANDRACHUD, SURYA KANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
The Contract Labour (Regulation and Abolition) Act, 1970 - Service Tax -Appellant obtained service tax registration under the category of 'Manpower Recruitment or Supply Agency Service' - Appellant with a company 'S' and was required to provide personnel for manufacturing activities- Commissioner of Central Excise, Pune issued show cause notice to appellant demanding service tax - Allegations were that appellant had failed to assess and discharge service tax liability
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