https://www.taxtmi.com/caselaws?id=794571 Service tax demand under reverse charge for alleged supply of manpower services failed because the audit material and show cause notice were inconsistent on the nature of the transaction. The Tribunal found that the underlying work described in the spot memo related to works contract activities such as plastering, brickwork and concreting, while the demand was framed as manpower supply. Documentary evidence and the Chartered Accountant's certificate showed that the sub-contractors rendered lump-sum works contract services, not manpower services, except for one isolated instance where tax had already been paid. On those facts, the confirmed demand could not stand and was set aside. en-us Fri, 03 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 00:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794571 Service tax demand under reverse charge for alleged supply of manpower services failed because the audit material and show cause notice were inconsistent on the nature of the transaction. The Tribunal found that the underlying work described in the spot memo related to works contract activities such as plastering, brickwork and concreting, while the demand was framed as manpower supply. Documentary evidence and the Chartered Accountant's certificate showed that the sub-contractors rendered lump-sum works contract services, not manpower services, except for one isolated instance where tax had already been paid. On those facts, the confirmed demand could not stand and was set aside. Case-Laws Service Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794571