https://www.taxtmi.com/caselaws?id=240952 The Tribunal ruled in favor of the appellant, M/s. BPL Ltd., granting a waiver of pre-deposit and stay of recovery regarding adjudged dues for Service tax under 'Manpower Recruitment or Supply Agency Service' from June to December 2005. The Tribunal found no evidence supporting the categorization of M/s. BPL Ltd. as a 'manpower recruitment and supply agent' in the transactions with M/s. Sanyo BPL Pvt. Ltd. The decision emphasizes the need for thorough examination and evidence to establish tax liabilities accurately under specific categories. en-us Tue, 18 Dec 2012 00:00:00 +0530 Sat, 14 Dec 2013 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240952 The Tribunal ruled in favor of the appellant, M/s. BPL Ltd., granting a waiver of pre-deposit and stay of recovery regarding adjudged dues for Service tax under 'Manpower Recruitment or Supply Agency Service' from June to December 2005. The Tribunal found no evidence supporting the categorization of M/s. BPL Ltd. as a 'manpower recruitment and supply agent' in the transactions with M/s. Sanyo BPL Pvt. Ltd. The decision emphasizes the need for thorough examination and evidence to establish tax liabilities accurately under specific categories. Case-Laws Service Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240952