https://www.taxtmi.com/caselaws?id=373347 The appellate tribunal addressed the recovery of service tax for 2007-11 and 2011-12 on manpower recruitment services, distinguishing pre and post-September 2010 activities as taxable. Penalty imposition under sections 76 and 78 was contested, with penalties under section 76 substituted for the period between October 2010 and March 2011. The judgment emphasized procedural fairness in penalty imposition and upheld the exclusion of payments to employees. The legality of dropping the demand for the period up to September 2010 was supported by Tribunal decisions. The eligibility for deduction of expenses incurred for providing taxable services from October 2010 was denied due to non-compliance with relevant rules. en-us Tue, 08 Jan 2019 00:00:00 +0530 Fri, 11 Jan 2019 07:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373347 The appellate tribunal addressed the recovery of service tax for 2007-11 and 2011-12 on manpower recruitment services, distinguishing pre and post-September 2010 activities as taxable. Penalty imposition under sections 76 and 78 was contested, with penalties under section 76 substituted for the period between October 2010 and March 2011. The judgment emphasized procedural fairness in penalty imposition and upheld the exclusion of payments to employees. The legality of dropping the demand for the period up to September 2010 was supported by Tribunal decisions. The eligibility for deduction of expenses incurred for providing taxable services from October 2010 was denied due to non-compliance with relevant rules. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373347