https://www.taxtmi.com/caselaws?id=248752 The Appellate Tribunal CESTAT Bangalore granted waiver and stay of recovery to the appellant based on the issue of limitation, emphasizing the timeline of correspondence and registration under BAS. The Tribunal found the findings of the adjudicating authority insufficient to justify the penalty under Section 78, ruling in favor of the appellant regarding the confirmed demand of service tax and education cesses totaling over Rs.4.48 crores. The classification of the activity under 'manpower recruitment or supply agency service' based on agreements with Infosys and IBM was a key point of contention, with the Tribunal ultimately siding with the appellant on the grounds of limitation and supporting documentation. en-us Fri, 17 May 2013 00:00:00 +0530 Mon, 23 Jun 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248752 The Appellate Tribunal CESTAT Bangalore granted waiver and stay of recovery to the appellant based on the issue of limitation, emphasizing the timeline of correspondence and registration under BAS. The Tribunal found the findings of the adjudicating authority insufficient to justify the penalty under Section 78, ruling in favor of the appellant regarding the confirmed demand of service tax and education cesses totaling over Rs.4.48 crores. The classification of the activity under 'manpower recruitment or supply agency service' based on agreements with Infosys and IBM was a key point of contention, with the Tribunal ultimately siding with the appellant on the grounds of limitation and supporting documentation. Case-Laws Service Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248752