https://www.taxtmi.com/caselaws?id=380295 Reverse charge service tax was not applicable where manpower supply was received from a private limited company, because the relevant notification covered only specified service providers such as individuals, HUFs, firms and AOPs. On the admitted facts, the appellant therefore fell outside the reverse charge net for the invoices in question. Penalty under sections 77 and 78 of the Finance Act was also held unsustainable, as any tax dues had been paid after the issue was pointed out by the Revenue and the conduct was treated as bona fide. en-us Tue, 19 Mar 2019 00:00:00 +0530 Wed, 12 Jun 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380295 Reverse charge service tax was not applicable where manpower supply was received from a private limited company, because the relevant notification covered only specified service providers such as individuals, HUFs, firms and AOPs. On the admitted facts, the appellant therefore fell outside the reverse charge net for the invoices in question. Penalty under sections 77 and 78 of the Finance Act was also held unsustainable, as any tax dues had been paid after the issue was pointed out by the Revenue and the conduct was treated as bona fide. Case-Laws Service Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380295