https://www.taxtmi.com/caselaws?id=264218 Manpower Recruitment and Supply Agency services rendered to the electricity distribution company were covered by a retrospective exemption notification, so the corresponding service tax demand was set aside. The Tribunal also held that the Cleaning Agency component had not been properly examined in the impugned order, so that part required remand for fresh quantification and reconsideration by the adjudicating authority, with observance of natural justice and the question of penalty. The demand was therefore deleted for the exempt manpower supply services and remitted for fresh decision in relation to the cleaning services. en-us Wed, 15 Apr 2015 00:00:00 +0530 Tue, 12 Jan 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264218 Manpower Recruitment and Supply Agency services rendered to the electricity distribution company were covered by a retrospective exemption notification, so the corresponding service tax demand was set aside. The Tribunal also held that the Cleaning Agency component had not been properly examined in the impugned order, so that part required remand for fresh quantification and reconsideration by the adjudicating authority, with observance of natural justice and the question of penalty. The demand was therefore deleted for the exempt manpower supply services and remitted for fresh decision in relation to the cleaning services. Case-Laws Service Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264218