https://www.taxtmi.com/caselaws?id=31232 The appellant was classified as a 'Manpower Recruitment Agency' instead of a 'Manpower Supply Agent' based on the agreement with clients and the nature of the employees' status. They were held liable to pay Service Tax under specific categories and penalties under Section 77 and Section 76. The penalties imposed were Rs. 1000 under Section 77 and Rs. 100 per day under Section 76. The Tribunal directed the appellant to pre-deposit a specified sum within a set period to avoid appeal dismissal, with the balance of duty and penalty waived upon compliance. Compliance would result in the balance amount being waived, and recovery stayed even after 180 days. en-us Wed, 21 May 2008 00:00:00 +0530 Thu, 23 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31232 The appellant was classified as a 'Manpower Recruitment Agency' instead of a 'Manpower Supply Agent' based on the agreement with clients and the nature of the employees' status. They were held liable to pay Service Tax under specific categories and penalties under Section 77 and Section 76. The penalties imposed were Rs. 1000 under Section 77 and Rs. 100 per day under Section 76. The Tribunal directed the appellant to pre-deposit a specified sum within a set period to avoid appeal dismissal, with the balance of duty and penalty waived upon compliance. Compliance would result in the balance amount being waived, and recovery stayed even after 180 days. Case-Laws Service Tax Wed, 21 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31232