https://www.taxtmi.com/caselaws?id=440362 The Tribunal upheld the liability of the appellant to pay Service Tax on the Secondment Agreement, considering it as a manpower recruitment service. The appellant was required to pay Service Tax for the normal period with interest but penalties were set aside. The issue of wrong availment of CENVAT Credit was dropped. The extended period of limitation was deemed unjustified as there was no wilful suppression of facts, resulting in the demand for the extended period being dismissed. The Tribunal found the case to be revenue neutral, allowing the appeal for the normal period while rejecting penalties and the extended period of limitation. en-us Thu, 15 Jun 2023 00:00:00 +0530 Sat, 15 Jul 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440362 The Tribunal upheld the liability of the appellant to pay Service Tax on the Secondment Agreement, considering it as a manpower recruitment service. The appellant was required to pay Service Tax for the normal period with interest but penalties were set aside. The issue of wrong availment of CENVAT Credit was dropped. The extended period of limitation was deemed unjustified as there was no wilful suppression of facts, resulting in the demand for the extended period being dismissed. The Tribunal found the case to be revenue neutral, allowing the appeal for the normal period while rejecting penalties and the extended period of limitation. Case-Laws Service Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440362