https://www.taxtmi.com/caselaws?id=362102 The Tribunal upheld the tax liability of the appellants for providing 'manpower recruitment and supply service' under section 73 of the Finance Act, 1994. It emphasized that tax was due for contracts involving payment on a man-hour basis. The Tribunal reviewed the contracts and found them subject to tax liability, especially when payments were linked to deployment indicators. The appellants' argument for cum-tax benefit was rejected, except in cases where contracts did not anticipate service tax. Penalties under section 78 of the Finance Act were set aside due to lack of evidence of suppression by the appellants. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 11:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362102 The Tribunal upheld the tax liability of the appellants for providing 'manpower recruitment and supply service' under section 73 of the Finance Act, 1994. It emphasized that tax was due for contracts involving payment on a man-hour basis. The Tribunal reviewed the contracts and found them subject to tax liability, especially when payments were linked to deployment indicators. The appellants' argument for cum-tax benefit was rejected, except in cases where contracts did not anticipate service tax. Penalties under section 78 of the Finance Act were set aside due to lack of evidence of suppression by the appellants. Case-Laws Service Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362102