https://www.taxtmi.com/caselaws?id=772336 The SC/Tribunal analyzed the nature of services provided by the Appellant, determining they constituted maintenance and repair services rather than manpower supply services. The court found the tax demand invalid, as it was based solely on Income Tax Returns and Form 26AS without evidence of suppression. Consequently, the demand was held barred by limitation, and the Appellant was granted consequential relief. en-us Tue, 03 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772336 The SC/Tribunal analyzed the nature of services provided by the Appellant, determining they constituted maintenance and repair services rather than manpower supply services. The court found the tax demand invalid, as it was based solely on Income Tax Returns and Form 26AS without evidence of suppression. Consequently, the demand was held barred by limitation, and the Appellant was granted consequential relief. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772336