https://www.taxtmi.com/caselaws?id=789233 Loading and unloading work was not taxable as manpower recruitment or supply agency service under reverse charge where payment was made on a job-work basis for quantified work performed, rather than for supply of manpower; the related tax demand, interest and penalty were set aside. By contrast, the goods transport agency service demand and interest were upheld, but penalty was deleted because the assessee was registered, filed returns regularly, and no material showed wilful suppression of facts with intent to evade tax. en-us Thu, 19 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789233 Loading and unloading work was not taxable as manpower recruitment or supply agency service under reverse charge where payment was made on a job-work basis for quantified work performed, rather than for supply of manpower; the related tax demand, interest and penalty were set aside. By contrast, the goods transport agency service demand and interest were upheld, but penalty was deleted because the assessee was registered, filed returns regularly, and no material showed wilful suppression of facts with intent to evade tax. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789233