https://www.taxtmi.com/caselaws?id=779467 CESTAT BANGALORE - AT allowed the appeal and set aside the demand treating the service as manpower recruitment. The tribunal found that contracts and invoices showed the appellant provided software development, design, testing and allied programming services rather than mere manpower supply; a prior order for a later period also held the activity was not manpower recruitment. The appellant had registered and paid service tax on ITS after its introduction with no departmental objection. Consequently the impugned demand under the manpower recruitment classification was unsustainable. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779467 CESTAT BANGALORE - AT allowed the appeal and set aside the demand treating the service as manpower recruitment. The tribunal found that contracts and invoices showed the appellant provided software development, design, testing and allied programming services rather than mere manpower supply; a prior order for a later period also held the activity was not manpower recruitment. The appellant had registered and paid service tax on ITS after its introduction with no departmental objection. Consequently the impugned demand under the manpower recruitment classification was unsustainable. Case-Laws Service Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779467