https://www.taxtmi.com/caselaws?id=366354 The Tribunal upheld the penalty imposed under Section 78 by the lower authorities, dismissing the appeal. The appellant, an individual labor contractor, failed to establish a reasonable cause for non-payment of service tax under Manpower Recruitment or Supply Agency services. The Tribunal found the appellant's belief of non-taxability unsatisfactory, noting that both the appellant and the service recipient were aware of the change in the definition of services. The benefit of Section 73(3) was deemed unavailable due to the extended period invoked based on suppression of facts. en-us Fri, 31 Aug 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366354 The Tribunal upheld the penalty imposed under Section 78 by the lower authorities, dismissing the appeal. The appellant, an individual labor contractor, failed to establish a reasonable cause for non-payment of service tax under Manpower Recruitment or Supply Agency services. The Tribunal found the appellant's belief of non-taxability unsatisfactory, noting that both the appellant and the service recipient were aware of the change in the definition of services. The benefit of Section 73(3) was deemed unavailable due to the extended period invoked based on suppression of facts. Case-Laws Service Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366354