https://www.taxtmi.com/caselaws?id=778446 CESTAT set aside the adjudication order and allowed the appeal. The tribunal held that demand relating to manpower-supply services was unsustainable because the appellant had disclosed the service in returns and, although tax accounting differed, net tax payable was the same. The remaining demand of Rs.1,79,148 was also set aside after the appellant discharged primary onus by producing ledger entries showing transportation/GTA services taxable under complete reverse charge. Consequent interest and penalties under Section 78 and Section 77(1) were held not sustainable. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778446 CESTAT set aside the adjudication order and allowed the appeal. The tribunal held that demand relating to manpower-supply services was unsustainable because the appellant had disclosed the service in returns and, although tax accounting differed, net tax payable was the same. The remaining demand of Rs.1,79,148 was also set aside after the appellant discharged primary onus by producing ledger entries showing transportation/GTA services taxable under complete reverse charge. Consequent interest and penalties under Section 78 and Section 77(1) were held not sustainable. Case-Laws Service Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778446