https://www.taxtmi.com/caselaws?id=793464 Manpower supply performed under the recipient's control and supervision was treated as a manpower supply service taxable under reverse charge; under Rule 2(g) of the Service Tax Rules, 1994 and Notification No. 30/2012-ST, the service tax liability lay on the recipient, not the proprietary supplier, and the demand was unsustainable. The value of that reverse-charge service was excluded while computing the supplier's aggregate turnover for small service provider exemption, so the exemption remained available and the second work order demand also failed. A demand based only on Form 26AS and ST-3 mismatches, without independent corroboration of suppression or wilful misstatement, could not invoke the extended period; that demand was held time-barred. en-us Mon, 15 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793464 Manpower supply performed under the recipient's control and supervision was treated as a manpower supply service taxable under reverse charge; under Rule 2(g) of the Service Tax Rules, 1994 and Notification No. 30/2012-ST, the service tax liability lay on the recipient, not the proprietary supplier, and the demand was unsustainable. The value of that reverse-charge service was excluded while computing the supplier's aggregate turnover for small service provider exemption, so the exemption remained available and the second work order demand also failed. A demand based only on Form 26AS and ST-3 mismatches, without independent corroboration of suppression or wilful misstatement, could not invoke the extended period; that demand was held time-barred. Case-Laws Service Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793464