CESTAT rejects RCM demand on Job contract

The CESTAT, Ahmedabad, by its order dated 2 June 2026, allowed the appeal of Himadri Speciality Chemical Ltd. and set aside the service tax demand raised under the reverse charge mechanism. 

The Tribunal held that the contract was a work contract for execution of specified activities and not a manpower supply service. It also held that the demand was without jurisdiction as the assessee held centralized service tax registration with the Kolkata Commissionerate.