https://www.taxtmi.com/caselaws?id=397752 The Tribunal ruled in favor of the appellant, setting aside the demands for manpower recruitment services, interest, and penalties. The agreements focused on software service delivery by subsidiaries, not manpower supply, as argued by the Department. The Tribunal emphasized the nature of services provided and rejected the billing method based on man hours/days. The appellant's payments for other services were upheld, leading to the disposal of the appeal. Understanding service agreements and deliverables was crucial in determining the taxable nature of the services provided. en-us Mon, 17 Feb 2020 00:00:00 +0530 Fri, 19 Feb 2021 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397752 The Tribunal ruled in favor of the appellant, setting aside the demands for manpower recruitment services, interest, and penalties. The agreements focused on software service delivery by subsidiaries, not manpower supply, as argued by the Department. The Tribunal emphasized the nature of services provided and rejected the billing method based on man hours/days. The appellant's payments for other services were upheld, leading to the disposal of the appeal. Understanding service agreements and deliverables was crucial in determining the taxable nature of the services provided. Case-Laws Service Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397752