Supply Of Manpower To Five Hotels For Three Years Attracts Service Tax Under “Manpower Recruitment Or Supply Agency Service”: CESTAT

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled that the supply of manpower to five hotels for three years attracts service tax under the "manpower recruitment or supply agency service" category. The tribunal determined that providing personnel to hotels for an extended duration constitutes the provision of a manpower supply service, making it liable to service tax under the relevant classification.