https://www.taxtmi.com/caselaws?id=798387 Activities of an organisation formed by women workers to provide training, employment security and direct client engagement did not amount to manpower recruitment or supply agency service, because it was comprised of the workforce rather than supplying manpower as a service. The service-tax demand was therefore unsustainable. Reimbursed wages paid to members performing the work could not be included in taxable value unless established as consideration for a taxable service. As the remaining registration fee was negligible and below the taxable limit, adopting gross collections without excluding wage reimbursements was unsustainable. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798387 Activities of an organisation formed by women workers to provide training, employment security and direct client engagement did not amount to manpower recruitment or supply agency service, because it was comprised of the workforce rather than supplying manpower as a service. The service-tax demand was therefore unsustainable. Reimbursed wages paid to members performing the work could not be included in taxable value unless established as consideration for a taxable service. As the remaining registration fee was negligible and below the taxable limit, adopting gross collections without excluding wage reimbursements was unsustainable. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798387