https://www.taxtmi.com/caselaws?id=752756 CESTAT Ahmedabad allowed the appeal by remand in a service tax case involving manpower supply and recruitment agency services. The Adjudicating Authority failed to provide proper findings regarding whether the appellant was actually providing manpower supply services or engaged in job work and construction activities. The Authority also did not determine if services were provided in SEZ area or if appellant was entitled to service tax exemption for SEZ-related services. Due to violation of natural justice principles and inadequate findings, the matter was remanded for fresh hearing with opportunity to present relevant documents and evidence. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 16 May 2024 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752756 CESTAT Ahmedabad allowed the appeal by remand in a service tax case involving manpower supply and recruitment agency services. The Adjudicating Authority failed to provide proper findings regarding whether the appellant was actually providing manpower supply services or engaged in job work and construction activities. The Authority also did not determine if services were provided in SEZ area or if appellant was entitled to service tax exemption for SEZ-related services. Due to violation of natural justice principles and inadequate findings, the matter was remanded for fresh hearing with opportunity to present relevant documents and evidence. Case-Laws Service Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752756