https://www.taxtmi.com/caselaws?id=366036 The Tribunal upheld the tax liability and penalties imposed on a manpower recruitment agency for non-payment of service tax. It considered the appellant's plea for abatement under Notification 30/2012-ST and granted the benefit of reduced penalty under Section 78 of the Finance Act, 1994. The Tribunal adjusted the penalty amount, taking into account the appellant's previous deposit and interest payment delay, ultimately partially allowing the appeal by modifying the order to grant the benefit of reduced penalty while upholding other aspects of the decision. en-us Mon, 11 Jun 2018 00:00:00 +0530 Wed, 29 Aug 2018 06:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366036 The Tribunal upheld the tax liability and penalties imposed on a manpower recruitment agency for non-payment of service tax. It considered the appellant's plea for abatement under Notification 30/2012-ST and granted the benefit of reduced penalty under Section 78 of the Finance Act, 1994. The Tribunal adjusted the penalty amount, taking into account the appellant's previous deposit and interest payment delay, ultimately partially allowing the appeal by modifying the order to grant the benefit of reduced penalty while upholding other aspects of the decision. Case-Laws Service Tax Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366036