https://www.taxtmi.com/caselaws?id=404601 The Tribunal ruled in favor of the appellant, determining that the services provided were IT Software Services, not Manpower Recruitment or Supply Agency Service (MRSA), thus nullifying the service tax demand for the period 2005 to 2008. It also found no evidence of willful suppression by the appellant, rendering the invocation of the extended limitation period unjustified. Consequently, the demand under MRSA was set aside, and the extended limitation period was deemed inapplicable. The decision was pronounced on 24.02.2021. en-us Wed, 24 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404601 The Tribunal ruled in favor of the appellant, determining that the services provided were IT Software Services, not Manpower Recruitment or Supply Agency Service (MRSA), thus nullifying the service tax demand for the period 2005 to 2008. It also found no evidence of willful suppression by the appellant, rendering the invocation of the extended limitation period unjustified. Consequently, the demand under MRSA was set aside, and the extended limitation period was deemed inapplicable. The decision was pronounced on 24.02.2021. Case-Laws Service Tax Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404601