https://www.taxtmi.com/caselaws?id=442167 The Tribunal determined that the appellant's activity of fabricating tugs and barges did not fall under "Manpower Recruitment or Supply Agency Service" but constituted manufacturing. The appellant's service tax payment on the repair of barges was allowed for verification, with penalties being set aside. Consequently, the Tribunal set aside the service tax demand, except for the repair service, and granted consequential relief to the appellant in line with the law. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442167 The Tribunal determined that the appellant's activity of fabricating tugs and barges did not fall under "Manpower Recruitment or Supply Agency Service" but constituted manufacturing. The appellant's service tax payment on the repair of barges was allowed for verification, with penalties being set aside. Consequently, the Tribunal set aside the service tax demand, except for the repair service, and granted consequential relief to the appellant in line with the law. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442167