https://www.taxtmi.com/caselaws?id=359217 The Tribunal upheld the rejection of a refund claim for service tax paid under reverse charge mechanism due to filing beyond the statutory time limit. It determined that the services received were not classified under 'manpower recruitment and supply agency service', relieving the appellant from the liability to pay service tax. The judgment underscores the significance of complying with time limits for refund claims and the necessity of accurately classifying services for determining tax obligations. en-us Mon, 02 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359217 The Tribunal upheld the rejection of a refund claim for service tax paid under reverse charge mechanism due to filing beyond the statutory time limit. It determined that the services received were not classified under 'manpower recruitment and supply agency service', relieving the appellant from the liability to pay service tax. The judgment underscores the significance of complying with time limits for refund claims and the necessity of accurately classifying services for determining tax obligations. Case-Laws Service Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359217