https://www.taxtmi.com/caselaws?id=245537 The Tribunal held that the appellant's activity constituted supply of manpower post-June 16, 2005, making them liable for service tax and interest. The Tribunal also upheld the Revenue's appeal regarding the lower appellate authority's decision, reinstating the service tax demand for the disputed period. Penalties under Sections 76 and 78 of the Act were clarified, with penalty under Section 76 deemed warranted for tax payment default, while no penalty under Section 78 was justified in this case. The appeals were disposed of accordingly. en-us Wed, 15 Jan 2014 00:00:00 +0530 Fri, 07 Mar 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245537 The Tribunal held that the appellant's activity constituted supply of manpower post-June 16, 2005, making them liable for service tax and interest. The Tribunal also upheld the Revenue's appeal regarding the lower appellate authority's decision, reinstating the service tax demand for the disputed period. Penalties under Sections 76 and 78 of the Act were clarified, with penalty under Section 76 deemed warranted for tax payment default, while no penalty under Section 78 was justified in this case. The appeals were disposed of accordingly. Case-Laws Service Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245537