https://www.taxtmi.com/caselaws?id=148567 The lower authority's decision that the activities of the appellant fell under the category of 'manpower recruitment or supply agency' service was upheld. The appellant's confusion regarding registration and payment of Service tax, without evidence of deliberate evasion, led to the setting aside of the penalty under Section 78. However, penalties under Sections 76 and 77 for late payment and interest under Section 75 were upheld. en-us Thu, 10 Sep 2009 00:00:00 +0530 Tue, 30 Apr 2013 14:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148567 The lower authority's decision that the activities of the appellant fell under the category of 'manpower recruitment or supply agency' service was upheld. The appellant's confusion regarding registration and payment of Service tax, without evidence of deliberate evasion, led to the setting aside of the penalty under Section 78. However, penalties under Sections 76 and 77 for late payment and interest under Section 75 were upheld. Case-Laws Service Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148567