https://www.taxtmi.com/caselaws?id=780398 CESTAT held that services billed by the appellant on a man-hour/time-and-material basis are classifiable as Manpower Recruitment/Supply Agency Service rather than Information Technology Software Service, since fixed-price projects differ from manpower supply. Because the appellant filed ST-3 returns showing taxable and exempt values throughout the disputed period, suppression was not established and penalty was disallowed. Demands were confirmed only for the normal assessment period with interest. Appeal allowed in part. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780398 CESTAT held that services billed by the appellant on a man-hour/time-and-material basis are classifiable as Manpower Recruitment/Supply Agency Service rather than Information Technology Software Service, since fixed-price projects differ from manpower supply. Because the appellant filed ST-3 returns showing taxable and exempt values throughout the disputed period, suppression was not established and penalty was disallowed. Demands were confirmed only for the normal assessment period with interest. Appeal allowed in part. Case-Laws Service Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780398