https://www.taxtmi.com/caselaws?id=75566 The Tribunal ruled in favor of the appellants, determining that their services primarily involved handling and transportation, not classified as "Manpower Recruitment or Supply Agency" as contended by the Revenue. The Tribunal's analysis of the contract terms, the nature of services provided, and the validity of the Labor Department license supported this conclusion. Consequently, the Tribunal granted a full waiver of the demanded Service Tax, recognizing the appellants' compliance with their contractual obligations and the specific focus on handling and transportation services. en-us Fri, 01 May 2009 00:00:00 +0530 Sat, 24 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75566 The Tribunal ruled in favor of the appellants, determining that their services primarily involved handling and transportation, not classified as "Manpower Recruitment or Supply Agency" as contended by the Revenue. The Tribunal's analysis of the contract terms, the nature of services provided, and the validity of the Labor Department license supported this conclusion. Consequently, the Tribunal granted a full waiver of the demanded Service Tax, recognizing the appellants' compliance with their contractual obligations and the specific focus on handling and transportation services. Case-Laws Service Tax Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75566