https://www.taxtmi.com/caselaws?id=382751 The Tribunal partly allowed the appeal, setting aside the demand, penalties, and interest related to services provided to Reliance Fresh Limited. It was held that the services provided were for handling agricultural produce and not for supplying manpower, as the manpower was under the appellant's control and supervision. The Tribunal concluded that services where the workforce is under the control of the service provider do not qualify as Manpower Recruitment or Supply Agency Service. Penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously. en-us Fri, 05 Jul 2019 00:00:00 +0530 Wed, 10 Jul 2019 06:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382751 The Tribunal partly allowed the appeal, setting aside the demand, penalties, and interest related to services provided to Reliance Fresh Limited. It was held that the services provided were for handling agricultural produce and not for supplying manpower, as the manpower was under the appellant's control and supervision. The Tribunal concluded that services where the workforce is under the control of the service provider do not qualify as Manpower Recruitment or Supply Agency Service. Penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously. Case-Laws Service Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382751