https://www.taxtmi.com/caselaws?id=774080 CESTAT Chennai held that appellant was liable for service tax under Section 66A on manpower recruitment services received from overseas entity Daimler AG, following SC precedent in Northern Operating Systems case. The tribunal found appellant was service recipient for seconded employees during deputation period. However, extended limitation period was rejected as no wilful suppression was established. Penalties were set aside, with liability confined to normal limitation period plus applicable interest. Appeal partially allowed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 02 Jul 2025 15:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774080 CESTAT Chennai held that appellant was liable for service tax under Section 66A on manpower recruitment services received from overseas entity Daimler AG, following SC precedent in Northern Operating Systems case. The tribunal found appellant was service recipient for seconded employees during deputation period. However, extended limitation period was rejected as no wilful suppression was established. Penalties were set aside, with liability confined to normal limitation period plus applicable interest. Appeal partially allowed. Case-Laws Service Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774080