https://www.taxtmi.com/caselaws?id=773857 CESTAT Bangalore held that appellant's receipt of consideration for reimbursement of employee salaries during delayed joint venture commencement did not constitute 'Manpower Recruitment or Supply Agency Service' under service tax provisions. The tribunal distinguished this from actual manpower supply services, noting appellant was not engaged in manpower supply business. Following SC precedent in Intercontinental Consultants case, reimbursable expenses cannot exceed consideration paid as quid pro quo for actual services rendered. Extended limitation period was deemed inapplicable as no deliberate suppression or fraud was established, with all transaction details being verifiable. Appeal allowed, demand held unsustainable. en-us Fri, 27 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773857 CESTAT Bangalore held that appellant's receipt of consideration for reimbursement of employee salaries during delayed joint venture commencement did not constitute 'Manpower Recruitment or Supply Agency Service' under service tax provisions. The tribunal distinguished this from actual manpower supply services, noting appellant was not engaged in manpower supply business. Following SC precedent in Intercontinental Consultants case, reimbursable expenses cannot exceed consideration paid as quid pro quo for actual services rendered. Extended limitation period was deemed inapplicable as no deliberate suppression or fraud was established, with all transaction details being verifiable. Appeal allowed, demand held unsustainable. Case-Laws Service Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773857