https://www.taxtmi.com/caselaws?id=774414 CESTAT Kolkata allowed the appeal, setting aside the demand for service tax on manpower agency services. The tribunal held that manpower agencies qualified as 'Pure Agents' under Rule 5(2) of Service Tax (Determination of Value) Rules, 2006, as they disbursed wages without markup and charged separate supervision fees. Consequently, wage amounts paid through these agencies were not includible in taxable value for reverse charge mechanism computation. The extended limitation period was deemed inapplicable as no suppression of facts was established, with the appellant maintaining proper records and filing regular returns. Penalties were also set aside. en-us Mon, 07 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774414 CESTAT Kolkata allowed the appeal, setting aside the demand for service tax on manpower agency services. The tribunal held that manpower agencies qualified as 'Pure Agents' under Rule 5(2) of Service Tax (Determination of Value) Rules, 2006, as they disbursed wages without markup and charged separate supervision fees. Consequently, wage amounts paid through these agencies were not includible in taxable value for reverse charge mechanism computation. The extended limitation period was deemed inapplicable as no suppression of facts was established, with the appellant maintaining proper records and filing regular returns. Penalties were also set aside. Case-Laws Service Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774414