https://www.taxtmi.com/caselaws?id=334223 The penalties imposed on a Manpower Recruitment and Supply Agency for non-discharge of service tax liability were set aside by the Appellate Tribunal. The Tribunal found that the appellant had paid the service tax liability and part of the interest before the show-cause notice, with the remaining interest deposited as directed. Relying on Section 73(3) of the Finance Act, 1994, and a prior case precedent, the penalties were annulled while the service tax liability and interest were upheld. The decision was in line with the Tribunal's previous ruling and the application of Section 73(3) to the case. en-us Mon, 19 Sep 2016 00:00:00 +0530 Mon, 07 Nov 2016 15:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334223 The penalties imposed on a Manpower Recruitment and Supply Agency for non-discharge of service tax liability were set aside by the Appellate Tribunal. The Tribunal found that the appellant had paid the service tax liability and part of the interest before the show-cause notice, with the remaining interest deposited as directed. Relying on Section 73(3) of the Finance Act, 1994, and a prior case precedent, the penalties were annulled while the service tax liability and interest were upheld. The decision was in line with the Tribunal's previous ruling and the application of Section 73(3) to the case. Case-Laws Service Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334223