https://www.taxtmi.com/caselaws?id=778444 CESTAT held that the appellant supplied labour constituting "manpower recruitment or supply agency service." Following N/N.30/2012 as amended by N/N.07/2015, the 100% service tax liability for manpower supply services for 2015-16 to 2017-18 rests on the service recipient, not the supplier. The tribunal found the impugned demand against the appellant unsustainable, set aside the confirmed service tax demand and allowed the appeal. en-us Wed, 10 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778444 CESTAT held that the appellant supplied labour constituting "manpower recruitment or supply agency service." Following N/N.30/2012 as amended by N/N.07/2015, the 100% service tax liability for manpower supply services for 2015-16 to 2017-18 rests on the service recipient, not the supplier. The tribunal found the impugned demand against the appellant unsustainable, set aside the confirmed service tax demand and allowed the appeal. Case-Laws Service Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778444