https://www.taxtmi.com/caselaws?id=281626 Mere supply of manpower for packing, cleaning, gardening and allied work does not amount to manufacture merely because the personnel assist production-related activities; the service remains within manpower recruitment or supply agency service and is liable to service tax. Penalty waiver under the reasonable cause provision is available only on proof of a genuine and sufficient cause for non-payment; a belated claim that the activity was manufacture was rejected as untenable on the facts, so the penalties were restored along with the tax demand. en-us Tue, 18 Sep 2018 00:00:00 +0530 Tue, 27 Aug 2019 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281626 Mere supply of manpower for packing, cleaning, gardening and allied work does not amount to manufacture merely because the personnel assist production-related activities; the service remains within manpower recruitment or supply agency service and is liable to service tax. Penalty waiver under the reasonable cause provision is available only on proof of a genuine and sufficient cause for non-payment; a belated claim that the activity was manufacture was rejected as untenable on the facts, so the penalties were restored along with the tax demand. Case-Laws Service Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281626