https://www.taxtmi.com/caselaws?id=364946 The Tribunal partially allowed the appeal in a tax liability dispute involving a manpower recruitment service provider. The Tribunal remanded the matter to the Commissioner for verification and appropriation of the deposited amount. It found no evidence of fraud or willful misstatement by the appellant, leading to the penalty under Section 78 of the Finance Act being deemed unwarranted. The decision emphasized calculating tax liability based on amounts received, addressing non-collection of service tax due to lack of awareness, and the need for proper appropriation of deposited funds. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 08 Aug 2018 08:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364946 The Tribunal partially allowed the appeal in a tax liability dispute involving a manpower recruitment service provider. The Tribunal remanded the matter to the Commissioner for verification and appropriation of the deposited amount. It found no evidence of fraud or willful misstatement by the appellant, leading to the penalty under Section 78 of the Finance Act being deemed unwarranted. The decision emphasized calculating tax liability based on amounts received, addressing non-collection of service tax due to lack of awareness, and the need for proper appropriation of deposited funds. Case-Laws Service Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364946