https://www.taxtmi.com/caselaws?id=236080 The Appellate Tribunal CESTAT Chennai allowed the Revenue's application to change the cause title in the ST-5 Form. It determined that the services provided by the applicant to software companies constituted manpower supply, requiring a pre-deposit for appeal admission. The Tribunal found insufficient evidence to support the tax exemption claim for services provided to SEZ units. The issue of the limitation period for the demand of service tax was not explicitly addressed. A pre-deposit of Rs.50,00,000 was ordered for appeal consideration, with subsequent compliance requirements specified. en-us Thu, 20 Jun 2013 00:00:00 +0530 Tue, 13 Aug 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236080 The Appellate Tribunal CESTAT Chennai allowed the Revenue's application to change the cause title in the ST-5 Form. It determined that the services provided by the applicant to software companies constituted manpower supply, requiring a pre-deposit for appeal admission. The Tribunal found insufficient evidence to support the tax exemption claim for services provided to SEZ units. The issue of the limitation period for the demand of service tax was not explicitly addressed. A pre-deposit of Rs.50,00,000 was ordered for appeal consideration, with subsequent compliance requirements specified. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236080