https://www.taxtmi.com/caselaws?id=78286 The tribunal concluded that the services provided by the appellant were classified as information technology services rather than manpower supply, resulting in the appellant not being liable to pay service tax for services rendered to Pfizer. The appellant was also deemed eligible for the small scale exemption for services provided to SAP Labs India Pvt. Ltd. Penalties imposed under sections 76 and 78 of the Finance Act, 1994, were nullified as the services were found not taxable under 'Manpower Supply'. The tribunal allowed the appeal, setting aside the impugned order. en-us Wed, 03 Mar 2010 00:00:00 +0530 Fri, 09 May 2014 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78286 The tribunal concluded that the services provided by the appellant were classified as information technology services rather than manpower supply, resulting in the appellant not being liable to pay service tax for services rendered to Pfizer. The appellant was also deemed eligible for the small scale exemption for services provided to SAP Labs India Pvt. Ltd. Penalties imposed under sections 76 and 78 of the Finance Act, 1994, were nullified as the services were found not taxable under 'Manpower Supply'. The tribunal allowed the appeal, setting aside the impugned order. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78286