https://www.taxtmi.com/caselaws?id=773153 The Tribunal allowed the appeal, ruling that the appellant was not liable for service tax under 'Manpower Recruitment or Supply Agency Service' for driver salary and allowances. The Tribunal held that the contract for vehicle operation and maintenance services could not be artificially bifurcated to separate the manpower supply element for tax purposes. Applying the SC precedent in DLF Universal Ltd., the Tribunal emphasized purposive interpretation of contracts based on joint intent of parties. The driver supply was deemed integral to the composite service rather than a standalone manpower service. The demand and penalties imposed by lower authorities were set aside. en-us Tue, 03 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773153 The Tribunal allowed the appeal, ruling that the appellant was not liable for service tax under 'Manpower Recruitment or Supply Agency Service' for driver salary and allowances. The Tribunal held that the contract for vehicle operation and maintenance services could not be artificially bifurcated to separate the manpower supply element for tax purposes. Applying the SC precedent in DLF Universal Ltd., the Tribunal emphasized purposive interpretation of contracts based on joint intent of parties. The driver supply was deemed integral to the composite service rather than a standalone manpower service. The demand and penalties imposed by lower authorities were set aside. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773153