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Larsen & Toubro Ltd vs Chennai-Iii on 9 March, 2026

This opened the path for the multifactor test. 9 3. Multiple Factor test (i) The multifactor test includes: a) Control b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests laid down in Achchey Lal (supra), the workmen are job workers, and the allegation
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

Larsen And Toubro Ltd vs Chennai-Iii on 9 March, 2026

This opened the path for the multifactor test. 9 3. Multiple Factor test (i) The multifactor test includes: a) Control b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests laid down in Achchey Lal (supra), the workmen are job workers, and the allegation
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

A Rajkumar vs Chennai-Iii on 30 March, 2026

recognised. This opened the path for the multifactor test. 3. Multiple Factor test (i) The multifactor test includes: a) Control b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests laid down in Achchey Lal (supra), the workmen are job 13 workers
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document

N Ravichandran vs Chennai-Iii on 30 March, 2026

recognised. This opened the path for the multifactor test. 3. Multiple Factor test (i) The multifactor test includes: a) Control b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests laid down in Achchey Lal (supra), the workmen are job 13 workers
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document
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