https://www.taxtmi.com/caselaws?id=790676 A lump sum or job-work contract based on output, where payment was linked to work done and not to the number of persons deployed, was not treated as Manpower Recruitment or Supply Agency Service because the agreements did not require supply of a quantified workforce and the work remained the contractor's responsibility. The demand therefore failed on merits. The extended period was also held unavailable because non-registration and non-filing of returns, without positive material showing suppression of facts and intent to evade tax, did not justify extended limitation. Related penalties were unsustainable, and consequential relief followed. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790676 A lump sum or job-work contract based on output, where payment was linked to work done and not to the number of persons deployed, was not treated as Manpower Recruitment or Supply Agency Service because the agreements did not require supply of a quantified workforce and the work remained the contractor's responsibility. The demand therefore failed on merits. The extended period was also held unavailable because non-registration and non-filing of returns, without positive material showing suppression of facts and intent to evade tax, did not justify extended limitation. Related penalties were unsustainable, and consequential relief followed. Case-Laws Service Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790676