https://www.taxtmi.com/caselaws?id=471698 Partial service-tax liability for manpower supply services cannot be denied solely because the service provider lacks registration under that specific category where separate registration for each service activity is not required after 1 July 2012. The provider must receive the Notification No. 30/2012-ST benefit allocating only 25% of tax liability, and the demand requires re-quantification. Construction-service valuation must also be examined and re-quantified under Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Entitlement on remaining issues remains open. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 15 Sep 2026 11:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471698 Partial service-tax liability for manpower supply services cannot be denied solely because the service provider lacks registration under that specific category where separate registration for each service activity is not required after 1 July 2012. The provider must receive the Notification No. 30/2012-ST benefit allocating only 25% of tax liability, and the demand requires re-quantification. Construction-service valuation must also be examined and re-quantified under Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Entitlement on remaining issues remains open. Case-Laws Service Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471698