https://www.taxtmi.com/caselaws?id=774413 CESTAT Kolkata ruled in favor of appellant society challenging service tax demand on railway traction sub-station manning services. Tribunal held that appellant's work involved complete manning operations of railway infrastructure, not merely manpower recruitment or supply services. The contract scope revealed comprehensive operational responsibilities beyond simple personnel supply. Accordingly, service tax demand under 'manpower recruitment or supply agency service' category was unsustainable. Interest demands, penalties under Section 78, fines under Rule 7C, and personal penalties were also set aside. Appeal allowed, impugned order 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=774413 CESTAT Kolkata ruled in favor of appellant society challenging service tax demand on railway traction sub-station manning services. Tribunal held that appellant's work involved complete manning operations of railway infrastructure, not merely manpower recruitment or supply services. The contract scope revealed comprehensive operational responsibilities beyond simple personnel supply. Accordingly, service tax demand under 'manpower recruitment or supply agency service' category was unsustainable. Interest demands, penalties under Section 78, fines under Rule 7C, and personal penalties were also set aside. Appeal allowed, impugned order set aside. Case-Laws Service Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774413