Legal Dispute: Are SEZ Services 'Manpower Supply' or 'IT Services' for Tax Purposes? Potential Liabilities Loom.

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....Classification of Service - Demand for short paid duty – Interest and Penalty – Services to SEZ - Whether the services were in the nature of ‘Manpower Supply’ u/s 65(68) or in the nature of ‘Information Technology Services’ u/s 65 (53a) - Prima facie case is against the assessee - AT....