https://www.taxtmi.com/caselaws?id=789084 The exemption or abatement claim under Notification No. 30/2012-ST for manpower supply failed because the service recipients were Government hospitals and charitable organisations, while the relevant reverse charge entry applied only where the recipient was a business entity registered as a body corporate. The notification was held to require strict compliance, and the appellant bore the burden of proving that every condition was met. The alternative classification plea was also rejected because it had not been raised at the original stage and could not be introduced later through additional documents. The demand, interest and penalty were sustained. en-us Thu, 02 Apr 2026 00:00:00 +0530 Thu, 02 Apr 2026 18:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789084 The exemption or abatement claim under Notification No. 30/2012-ST for manpower supply failed because the service recipients were Government hospitals and charitable organisations, while the relevant reverse charge entry applied only where the recipient was a business entity registered as a body corporate. The notification was held to require strict compliance, and the appellant bore the burden of proving that every condition was met. The alternative classification plea was also rejected because it had not been raised at the original stage and could not be introduced later through additional documents. The demand, interest and penalty were sustained. Case-Laws Service Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789084