https://www.taxtmi.com/caselaws?id=211844 The appellate tribunal ruled in favor of the appellant, concluding that they were not liable to pay service tax, interest, and penalties under the Finance Act, 1994. The tribunal found that the appellant's activity of converting tin plates to containers or granules to jars/pet bottles in another company's factory did not constitute providing manpower recruitment or supply agency service. The agreement between the parties did not mention manpower supply or recruitment, and the authorities failed to demonstrate how the service provided could be categorized as such. Therefore, the appellant was not held responsible for service tax based on the nature of the activity performed. en-us Fri, 25 Nov 2011 00:00:00 +0530 Wed, 04 Apr 2012 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211844 The appellate tribunal ruled in favor of the appellant, concluding that they were not liable to pay service tax, interest, and penalties under the Finance Act, 1994. The tribunal found that the appellant's activity of converting tin plates to containers or granules to jars/pet bottles in another company's factory did not constitute providing manpower recruitment or supply agency service. The agreement between the parties did not mention manpower supply or recruitment, and the authorities failed to demonstrate how the service provided could be categorized as such. Therefore, the appellant was not held responsible for service tax based on the nature of the activity performed. Case-Laws Service Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211844