https://www.taxtmi.com/caselaws?id=242137 The Tribunal classified the services as security services rather than manpower supply services based on the agreement and statutory definition. Wages were deemed includable in the assessable value for service tax purposes. The extended period of limitation was not invoked due to the absence of necessary elements. The doctrine of unjust enrichment was applied, denying the refund claim. The procedural validity of the Revenue's appeal was upheld. The Revenue's appeal was allowed on merits, confirming the demand within the normal limitation period and setting aside penalties. en-us Tue, 01 Oct 2013 00:00:00 +0530 Wed, 14 Oct 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242137 The Tribunal classified the services as security services rather than manpower supply services based on the agreement and statutory definition. Wages were deemed includable in the assessable value for service tax purposes. The extended period of limitation was not invoked due to the absence of necessary elements. The doctrine of unjust enrichment was applied, denying the refund claim. The procedural validity of the Revenue's appeal was upheld. The Revenue's appeal was allowed on merits, confirming the demand within the normal limitation period and setting aside penalties. Case-Laws Service Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242137