https://www.taxtmi.com/caselaws?id=443027 The Tribunal found that the appellant failed to comply with invoicing requirements for the exemption under Notification No. 01/2009 for manpower recruitment services. The actual usage of services by the GTA service provider needed verification, leading to remand for further consideration. The Tribunal also upheld remanding the issue of Rs. 4,34,241 demand for cargo handling services to examine services provided before the service tax levy. The appeal was disposed of by remand to the adjudicating authority for reconsideration, with the time-barring of the demand left open for determination. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443027 The Tribunal found that the appellant failed to comply with invoicing requirements for the exemption under Notification No. 01/2009 for manpower recruitment services. The actual usage of services by the GTA service provider needed verification, leading to remand for further consideration. The Tribunal also upheld remanding the issue of Rs. 4,34,241 demand for cargo handling services to examine services provided before the service tax levy. The appeal was disposed of by remand to the adjudicating authority for reconsideration, with the time-barring of the demand left open for determination. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443027