https://www.taxtmi.com/caselaws?id=257940 No manpower supply service was found where a factory taken over by a secured creditor was leased under a tripartite arrangement and the lessee undertook to retain the existing employees and pay their wages directly. On those facts, the appellant was not rendering manpower supply to the lessee, and no consideration was received for any alleged service. In the absence of both rendition of a taxable service and consideration, service tax could not be levied. The demand of service tax and the connected penalties were therefore held unsustainable and set aside in favour of the assessee. en-us Wed, 11 Feb 2015 00:00:00 +0530 Fri, 04 Sep 2015 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257940 No manpower supply service was found where a factory taken over by a secured creditor was leased under a tripartite arrangement and the lessee undertook to retain the existing employees and pay their wages directly. On those facts, the appellant was not rendering manpower supply to the lessee, and no consideration was received for any alleged service. In the absence of both rendition of a taxable service and consideration, service tax could not be levied. The demand of service tax and the connected penalties were therefore held unsustainable and set aside in favour of the assessee. Case-Laws Service Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257940