https://www.taxtmi.com/caselaws?id=76400 Classification of services turned on whether contracts obligated delivery of software projects or provision of skilled personnel; contractual clauses on deliverables do not convert a manpower supply into IT service because quality and replacement provisions indicate emphasis on number and replacement of personnel, not project delivery, and thus the activity is supply of manpower. Consequently, service tax, cess and interest demand were confirmed and penalty under section 76 was upheld; penalty under section 78 was set aside as mutually exclusive and unnecessary. en-us Wed, 03 Mar 2010 00:00:00 +0530 Wed, 28 Jan 2026 13:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76400 Classification of services turned on whether contracts obligated delivery of software projects or provision of skilled personnel; contractual clauses on deliverables do not convert a manpower supply into IT service because quality and replacement provisions indicate emphasis on number and replacement of personnel, not project delivery, and thus the activity is supply of manpower. Consequently, service tax, cess and interest demand were confirmed and penalty under section 76 was upheld; penalty under section 78 was set aside as mutually exclusive and unnecessary. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76400