https://www.taxtmi.com/caselaws?id=334092 Reimbursement of actual staff costs to a foreign distributor for promoting products was held not to constitute manpower recruitment or supply service, because the distributor was not in the business of supplying manpower and no profit element or client-service relationship was shown. Maintenance charges for SAP software were not taxable as management, maintenance or repair service for the period before 16.05.2008, since information technology software was brought into the taxable entry only from that date. Penalties were partly sustained: where tax and interest had been paid before the show cause notice after investigation began, statutory protection applied and suppression could not be invoked; penalties remained for the earlier period. en-us Wed, 19 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334092 Reimbursement of actual staff costs to a foreign distributor for promoting products was held not to constitute manpower recruitment or supply service, because the distributor was not in the business of supplying manpower and no profit element or client-service relationship was shown. Maintenance charges for SAP software were not taxable as management, maintenance or repair service for the period before 16.05.2008, since information technology software was brought into the taxable entry only from that date. Penalties were partly sustained: where tax and interest had been paid before the show cause notice after investigation began, statutory protection applied and suppression could not be invoked; penalties remained for the earlier period. Case-Laws Service Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334092