https://www.taxtmi.com/caselaws?id=385453 The judgment confirmed the demand of Service Tax on Manpower Recruitment/Supply Agency Services against the appellant but set aside the penalty imposed, considering the appellant's bona fide belief regarding taxability. The Tribunal directed quantification of the demand for Manpower Recruitment Services only, excluding Maintenance & Repair Services. The appellant's lack of awareness and lack of mala-fide intent led to the rejection of the extended period for proceedings. Ultimately, the imposition of penalty was set aside, favoring the appellant in the appeal. en-us Mon, 08 Apr 2019 00:00:00 +0530 Fri, 06 Sep 2019 07:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385453 The judgment confirmed the demand of Service Tax on Manpower Recruitment/Supply Agency Services against the appellant but set aside the penalty imposed, considering the appellant's bona fide belief regarding taxability. The Tribunal directed quantification of the demand for Manpower Recruitment Services only, excluding Maintenance & Repair Services. The appellant's lack of awareness and lack of mala-fide intent led to the rejection of the extended period for proceedings. Ultimately, the imposition of penalty was set aside, favoring the appellant in the appeal. Case-Laws Service Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385453