https://www.taxtmi.com/caselaws?id=782234 CESTAT Chennai allowed the appeal, holding that the disputed services rendered by independent contractors in the appellant's factory could not be classified based on assumptions and presumptions. Referring to prior precedent, the Tribunal found that Revenue had failed to establish the true nature of the relationship between the appellant, the contractors, and the workers, and thus had not discharged its burden to prove that the activity constituted manpower supply services attracting partial reverse charge. Consequently, the service tax demand, along with interest and penalties, was set aside in entirety. en-us Tue, 25 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782234 CESTAT Chennai allowed the appeal, holding that the disputed services rendered by independent contractors in the appellant's factory could not be classified based on assumptions and presumptions. Referring to prior precedent, the Tribunal found that Revenue had failed to establish the true nature of the relationship between the appellant, the contractors, and the workers, and thus had not discharged its burden to prove that the activity constituted manpower supply services attracting partial reverse charge. Consequently, the service tax demand, along with interest and penalties, was set aside in entirety. Case-Laws Service Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782234