https://www.taxtmi.com/caselaws?id=148608 The appellant's appeal was rejected, and the order passed by the Assistant Commissioner, Central Excise, Ratnagiri Division, was upheld. The classification of services as "man power recruitment and supply agency service" was confirmed despite the appellant's contention for "Business Support Service." The appellant's suppression of facts and mens rea were established, leading to the rejection of reliance on a previous court decision. The excess payment of Service tax for 2006-07 was noted, but the appellant's arguments were not fully accepted. Simultaneous penalties under Sections 76 and 78 were considered unsustainable, with only the penalty under Section 78 upheld due to proven mens rea. en-us Thu, 27 Aug 2009 00:00:00 +0530 Wed, 01 May 2013 10:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148608 The appellant's appeal was rejected, and the order passed by the Assistant Commissioner, Central Excise, Ratnagiri Division, was upheld. The classification of services as "man power recruitment and supply agency service" was confirmed despite the appellant's contention for "Business Support Service." The appellant's suppression of facts and mens rea were established, leading to the rejection of reliance on a previous court decision. The excess payment of Service tax for 2006-07 was noted, but the appellant's arguments were not fully accepted. Simultaneous penalties under Sections 76 and 78 were considered unsustainable, with only the penalty under Section 78 upheld due to proven mens rea. Case-Laws Service Tax Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148608