https://www.taxtmi.com/caselaws?id=786456 Services for deployment of ex-railway staff constituted manpower recruitment and supply agency services; therefore tax liability falls on the service recipient under the reverse charge mechanism as per the applicable notifications, and not on the supplier. The Tribunal found cargo handling service inapplicable because ordinary manpower deployment lacked the carrier-accepted cargo element. The adjudicating authority failed to examine contractual terms, exemptions and correct taxable value and relied on inapplicable provisions; consequently the order confirming demand, interest and penalties was set aside and the appeal allowed. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 17:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786456 Services for deployment of ex-railway staff constituted manpower recruitment and supply agency services; therefore tax liability falls on the service recipient under the reverse charge mechanism as per the applicable notifications, and not on the supplier. The Tribunal found cargo handling service inapplicable because ordinary manpower deployment lacked the carrier-accepted cargo element. The adjudicating authority failed to examine contractual terms, exemptions and correct taxable value and relied on inapplicable provisions; consequently the order confirming demand, interest and penalties was set aside and the appeal allowed. Case-Laws Service Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786456