https://www.taxtmi.com/caselaws?id=359393 The Tribunal classified the services provided by the appellant as "Manpower Recruitment or Supply Agency Service," upheld the penalties imposed under Sections 76 & 78 of the Finance Act, 1994, and remanded the matter to the adjudicating authority to recalculate the tax liability from 16.6.2005. The Tribunal also directed a reconsideration of the appellant's submissions regarding services provided outside India and extending benefits under the Export of Service Rules and to SEZ units under Notification No.4/2004-ST. The appeal was partly allowed based on these terms. en-us Tue, 06 Mar 2018 00:00:00 +0530 Mon, 31 Dec 2018 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359393 The Tribunal classified the services provided by the appellant as "Manpower Recruitment or Supply Agency Service," upheld the penalties imposed under Sections 76 & 78 of the Finance Act, 1994, and remanded the matter to the adjudicating authority to recalculate the tax liability from 16.6.2005. The Tribunal also directed a reconsideration of the appellant's submissions regarding services provided outside India and extending benefits under the Export of Service Rules and to SEZ units under Notification No.4/2004-ST. The appeal was partly allowed based on these terms. Case-Laws Service Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359393