https://www.taxtmi.com/caselaws?id=211665 The Tribunal held that the appellant's services were taxable under "Manpower Recruitment or Supply Agency Service" both before and after 01.05.2006. The appellant's argument regarding liability as a sub-contractor when the main contractor had paid service tax was rejected. The Tribunal found the appellant liable for service tax collected from customers before the enforcement of Section 73A. The issue of service tax liability on emoluments versus service charges was not specifically addressed. The demand for service tax was not time-barred due to the appellant's suppression of facts. The Tribunal directed the appellant to pre-deposit Rs. 85 lakhs within eight weeks, with the balance of tax, interest, and penalty waived upon compliance. en-us Thu, 23 Feb 2012 00:00:00 +0530 Wed, 16 Jan 2013 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211665 The Tribunal held that the appellant's services were taxable under "Manpower Recruitment or Supply Agency Service" both before and after 01.05.2006. The appellant's argument regarding liability as a sub-contractor when the main contractor had paid service tax was rejected. The Tribunal found the appellant liable for service tax collected from customers before the enforcement of Section 73A. The issue of service tax liability on emoluments versus service charges was not specifically addressed. The demand for service tax was not time-barred due to the appellant's suppression of facts. The Tribunal directed the appellant to pre-deposit Rs. 85 lakhs within eight weeks, with the balance of tax, interest, and penalty waived upon compliance. Case-Laws Service Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211665