https://www.taxtmi.com/caselaws?id=755092 CESTAT Bangalore addressed classification of services between Manpower Recruitment/Supply Agency Service and Business Auxiliary Service for appellant's overseas operations. For manpower services (June 2005-March 2007), tribunal confirmed demand of Rs. 1,12,86,898 with equal penalty under Section 78, upholding extended limitation period due to concealed agreements. For Business Auxiliary Service, demand from April 2001 to April 2006 was set aside as not sustainable. Matter for period April 2006-March 2007 remanded to Commissioner for redetermination considering IT service exclusions. Extended limitation period justified due to department's lack of knowledge about agreements until investigation. en-us Wed, 03 Jul 2024 00:00:00 +0530 Thu, 04 Jul 2024 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755092 CESTAT Bangalore addressed classification of services between Manpower Recruitment/Supply Agency Service and Business Auxiliary Service for appellant's overseas operations. For manpower services (June 2005-March 2007), tribunal confirmed demand of Rs. 1,12,86,898 with equal penalty under Section 78, upholding extended limitation period due to concealed agreements. For Business Auxiliary Service, demand from April 2001 to April 2006 was set aside as not sustainable. Matter for period April 2006-March 2007 remanded to Commissioner for redetermination considering IT service exclusions. Extended limitation period justified due to department's lack of knowledge about agreements until investigation. Case-Laws Service Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755092