https://www.taxtmi.com/caselaws?id=75883 The Tribunal upheld the Service Tax liability on a manpower recruitment and supply agency service provider based on the gross amount charged to customers. The appellant's lack of awareness of Service Tax provisions led to the setting aside of the penalty under section 78, while the penalty under section 77 was upheld. The revenue's appeal against the penalty under section 76 was rejected, with the Tribunal emphasizing the appellant's prompt payment post-notice and lack of awareness. The judgment clarified Service Tax liability and penalties under relevant sections, considering the appellant's circumstances and legal provisions. en-us Fri, 04 Sep 2009 00:00:00 +0530 Fri, 26 Apr 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75883 The Tribunal upheld the Service Tax liability on a manpower recruitment and supply agency service provider based on the gross amount charged to customers. The appellant's lack of awareness of Service Tax provisions led to the setting aside of the penalty under section 78, while the penalty under section 77 was upheld. The revenue's appeal against the penalty under section 76 was rejected, with the Tribunal emphasizing the appellant's prompt payment post-notice and lack of awareness. The judgment clarified Service Tax liability and penalties under relevant sections, considering the appellant's circumstances and legal provisions. Case-Laws Service Tax Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75883