https://www.taxtmi.com/caselaws?id=433668 The Tribunal ruled that the appellant was liable for service tax under the reverse charge mechanism for "manpower supply" services, as per the precedent set by the SC in Northern Operating System Pvt. Ltd. The extended period of limitation was deemed unjustified due to the absence of "wilful suppression" by the appellant, leading to the dismissal of demands for the extended period in certain appeals. The imposition of interest under Section 75 of the Finance Act was upheld as mandatory for delayed payments. Several appeals were dismissed, while others were allowed or partly allowed concerning the extended period demands. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 16 Oct 2023 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433668 The Tribunal ruled that the appellant was liable for service tax under the reverse charge mechanism for "manpower supply" services, as per the precedent set by the SC in Northern Operating System Pvt. Ltd. The extended period of limitation was deemed unjustified due to the absence of "wilful suppression" by the appellant, leading to the dismissal of demands for the extended period in certain appeals. The imposition of interest under Section 75 of the Finance Act was upheld as mandatory for delayed payments. Several appeals were dismissed, while others were allowed or partly allowed concerning the extended period demands. Case-Laws Service Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433668