https://www.taxtmi.com/caselaws?id=32341 The Appellate Tribunal CESTAT, New Delhi, ruled that the supply of manpower services by the appellants before 16.6.2005 did not attract service tax liability. The Tribunal found that the appellants were supplying their own labor on a contract basis and billing clients for their salary and allowances, not falling under the category of a manpower recruitment agency. As a result, the appeals were allowed, granting the appellants relief from service tax demands and penalties for the disputed period ranging from January 2002 to December 2005. en-us Wed, 17 Dec 2008 00:00:00 +0530 Sat, 11 Jul 2009 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32341 The Appellate Tribunal CESTAT, New Delhi, ruled that the supply of manpower services by the appellants before 16.6.2005 did not attract service tax liability. The Tribunal found that the appellants were supplying their own labor on a contract basis and billing clients for their salary and allowances, not falling under the category of a manpower recruitment agency. As a result, the appeals were allowed, granting the appellants relief from service tax demands and penalties for the disputed period ranging from January 2002 to December 2005. Case-Laws Service Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32341