https://www.taxtmi.com/caselaws?id=212128 The appeal was allowed, and the impugned order imposing penalties under Sections 76 and 78 of the Finance Act, 1994, was overturned. The Judge determined that the confusion regarding whether the appellants were providing a service or supplying manpower warranted setting aside the order, particularly if the Revenue contested the Commissioner (Appeals)'s decision. en-us Tue, 10 Jan 2012 00:00:00 +0530 Sat, 02 Jun 2012 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212128 The appeal was allowed, and the impugned order imposing penalties under Sections 76 and 78 of the Finance Act, 1994, was overturned. The Judge determined that the confusion regarding whether the appellants were providing a service or supplying manpower warranted setting aside the order, particularly if the Revenue contested the Commissioner (Appeals)'s decision. Case-Laws Service Tax Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212128