https://www.taxtmi.com/caselaws?id=368200 The Tribunal set aside the demand of service tax against the appellant for the period from October 2010 to 2011-12 under the category of Manpower recruitment/supply agency. The Tribunal remanded the matter to the Original Adjudicating Authority for further verification, emphasizing that procedural irregularities should not deny substantive benefits when tax liability has been discharged. The Tribunal highlighted that reconfirming the demand for transactions already included in returns filed at Nashik would be unjustified. The judgment stresses the importance of ensuring procedural lapses do not overshadow tax obligations and that substantive benefits should not be denied due to such irregularities. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 04 Oct 2018 07:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368200 The Tribunal set aside the demand of service tax against the appellant for the period from October 2010 to 2011-12 under the category of Manpower recruitment/supply agency. The Tribunal remanded the matter to the Original Adjudicating Authority for further verification, emphasizing that procedural irregularities should not deny substantive benefits when tax liability has been discharged. The Tribunal highlighted that reconfirming the demand for transactions already included in returns filed at Nashik would be unjustified. The judgment stresses the importance of ensuring procedural lapses do not overshadow tax obligations and that substantive benefits should not be denied due to such irregularities. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368200