Punjab Roadways Providing Transport Services to General Public Not a Manpower Recruitment or Supply...

The CESTAT has ruled that "Punjab Roadways," which provides "transport services to the general public," is "not a manpower recruitment or supply agency." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason. The court’s decision is a crucial reminder to all businesses that they must be diligent in their dealings.