https://www.taxtmi.com/caselaws?id=247573 The Appellate Tribunal CESTAT NEW DELHI partially allowed the appeal concerning the taxability of services provided by the appellant in recruiting temporary contract labor for the Rajasthan Public Service Commission. The tribunal ruled that service tax was not payable for services rendered before 16-6-2005 as they were not related to recruiting personnel for the Commission. Additionally, the appellant, being an individual, was not liable for tax on services rendered before 1-5-2006, as individuals were not considered 'commercial concerns.' The appellant was granted a penalty waiver, only required to pay 25% of the tax due under Section 78. en-us Mon, 04 Jun 2012 00:00:00 +0530 Thu, 15 May 2014 12:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247573 The Appellate Tribunal CESTAT NEW DELHI partially allowed the appeal concerning the taxability of services provided by the appellant in recruiting temporary contract labor for the Rajasthan Public Service Commission. The tribunal ruled that service tax was not payable for services rendered before 16-6-2005 as they were not related to recruiting personnel for the Commission. Additionally, the appellant, being an individual, was not liable for tax on services rendered before 1-5-2006, as individuals were not considered 'commercial concerns.' The appellant was granted a penalty waiver, only required to pay 25% of the tax due under Section 78. Case-Laws Service Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247573