The case involved classification of services provided by the...

The case involved classification of services provided by the Appellant to M/s. Jindal Stainless Steel Ltd. as either manpower recruitment or business auxiliary service. The Tribunal held that the services rendered by the Appellant for processing and manufacturing did not qualify as "manpower recruitment or supply agency service" but fell under business auxiliary service, exempt from service tax. The demand for service tax based on accounting errors was remanded for clarification. The demand for service tax on services rendered as a sub-contractor was restricted to the period after 23.08.2007. The Tribunal set aside penalties and disposed of the appeal.

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