https://www.taxtmi.com/caselaws?id=768857 Services rendered along with supply and use of materials such as cement, barbed wire and structural steel were treated as works contract service, which entered service tax law only from 01.06.2007; the related demand under management, maintenance or repair service was therefore unsustainable. The manpower-related work order also did not fall within manpower recruitment or supply agency service because the manpower was hired for rendering service to the appellant itself, not recruited for the third party. As the principal demand failed on classification, the consequential interest and penalties also could not survive. en-us Tue, 25 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768857 Services rendered along with supply and use of materials such as cement, barbed wire and structural steel were treated as works contract service, which entered service tax law only from 01.06.2007; the related demand under management, maintenance or repair service was therefore unsustainable. The manpower-related work order also did not fall within manpower recruitment or supply agency service because the manpower was hired for rendering service to the appellant itself, not recruited for the third party. As the principal demand failed on classification, the consequential interest and penalties also could not survive. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768857