https://www.taxtmi.com/caselaws?id=338051 The Appellate Tribunal upheld the decision that no service tax was payable by the respondent for their activities involving manpower recruitment and supply services. The Tribunal agreed with the Commissioner (Appeals) that the respondent's work did not fall under the category of "Manpower Recruitment Agency Service" and qualified as business auxiliary services exempt from service tax under a specific notification. The appeal by Revenue was rejected, and the order in favor of the respondent was maintained, with applications for delay in filing being disposed of during the proceedings. en-us Wed, 16 Nov 2016 00:00:00 +0530 Tue, 24 Jan 2017 08:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338051 The Appellate Tribunal upheld the decision that no service tax was payable by the respondent for their activities involving manpower recruitment and supply services. The Tribunal agreed with the Commissioner (Appeals) that the respondent's work did not fall under the category of "Manpower Recruitment Agency Service" and qualified as business auxiliary services exempt from service tax under a specific notification. The appeal by Revenue was rejected, and the order in favor of the respondent was maintained, with applications for delay in filing being disposed of during the proceedings. Case-Laws Service Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338051