https://www.taxtmi.com/caselaws?id=766253 CESTAT Bangalore ruled that appellant's time and material projects with electronics company constituted Manpower Recruitment and Supply Agency service, not Consulting Engineer Service, making it subject to service tax. The Tribunal followed precedent from similar agreement case. However, extended limitation period was rejected as appellant had declared services as exempted Consulting Engineer Service in ST-3 returns, showing bona fide interpretation without willful suppression. Penalties under Sections 76 and 77 upheld but Section 78 penalty set aside. Appeal partially allowed. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766253 CESTAT Bangalore ruled that appellant's time and material projects with electronics company constituted Manpower Recruitment and Supply Agency service, not Consulting Engineer Service, making it subject to service tax. The Tribunal followed precedent from similar agreement case. However, extended limitation period was rejected as appellant had declared services as exempted Consulting Engineer Service in ST-3 returns, showing bona fide interpretation without willful suppression. Penalties under Sections 76 and 77 upheld but Section 78 penalty set aside. Appeal partially allowed. Case-Laws Service Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766253