Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Reverse Charge Mechanism Applies to Manpower Supply Services | Service Tax Liability Shifts to Recipient : Customs, Excise & Service Tax Appellate Tribunal
The Tribunal holds that manpower supply services to corporate entities attract RCM under Notification 30/2012-ST, shifting tax liability to the recipient and invalidating demands based solely on Form 26AS discrepancies.