https://www.taxtmi.com/caselaws?id=77018 The Tribunal allowed the appeal, determining that the services provided by the appellant to Pfizer were classified as information technology services rather than manpower supply. As a result, the appellant was not required to pay Service Tax for these services and qualified for the small-scale exemption for services rendered to SAP Labs India Pvt. Ltd. The penalties imposed under Sections 76 and 78 of the Finance Act, 1994 were deemed inapplicable due to the exemption from Service Tax. en-us Wed, 03 Mar 2010 00:00:00 +0530 Mon, 09 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77018 The Tribunal allowed the appeal, determining that the services provided by the appellant to Pfizer were classified as information technology services rather than manpower supply. As a result, the appellant was not required to pay Service Tax for these services and qualified for the small-scale exemption for services rendered to SAP Labs India Pvt. Ltd. The penalties imposed under Sections 76 and 78 of the Finance Act, 1994 were deemed inapplicable due to the exemption from Service Tax. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77018