https://www.taxtmi.com/caselaws?id=254155 The Tribunal held that the appellant's activity of deputing staff constituted 'Manpower Supply Agency Service' rather than 'Management Consultancy Service' for Service Tax liability. Relying on precedents and analyzing debit notes, the Tribunal concluded that the appellant's services fell under the former category. As the tax demand was for a period before the tax on 'Manpower Supply or Recruitment Agency Service' was introduced, the appeal was allowed in favor of the appellant. en-us Thu, 28 Mar 2013 00:00:00 +0530 Sat, 13 Dec 2014 13:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254155 The Tribunal held that the appellant's activity of deputing staff constituted 'Manpower Supply Agency Service' rather than 'Management Consultancy Service' for Service Tax liability. Relying on precedents and analyzing debit notes, the Tribunal concluded that the appellant's services fell under the former category. As the tax demand was for a period before the tax on 'Manpower Supply or Recruitment Agency Service' was introduced, the appeal was allowed in favor of the appellant. Case-Laws Service Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254155