https://www.taxtmi.com/caselaws?id=1724 The Tribunal allowed the appeal, granting a refund of service tax to the appellant for man power supply contracts. The judgment emphasized the distinction between man power supply and recruitment services, concluding that the appellant did not provide recruitment services and therefore was entitled to a refund. The Tribunal found that the appellant's contracts were for man power supply, not recruitment, and that service tax was erroneously paid. The decision supported the appellant's claim for a refund based on the nature of services provided and the absence of recruitment obligations. en-us Mon, 19 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1724 The Tribunal allowed the appeal, granting a refund of service tax to the appellant for man power supply contracts. The judgment emphasized the distinction between man power supply and recruitment services, concluding that the appellant did not provide recruitment services and therefore was entitled to a refund. The Tribunal found that the appellant's contracts were for man power supply, not recruitment, and that service tax was erroneously paid. The decision supported the appellant's claim for a refund based on the nature of services provided and the absence of recruitment obligations. Case-Laws Service Tax Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1724