https://www.taxtmi.com/caselaws?id=437438 The Tribunal concluded that the services provided by the appellant were classifiable under "Manpower Recruitment or Supply Agency" rather than Business Auxiliary Service. It determined that service tax should be levied only on the service charges, not the entire amount received. The Tribunal recognized the appellant's bona fide belief and confusion over service classification, leading to the setting aside of penalties under Sections 77 and 78 of the Finance Act, 1994. The demand for service tax on the service charges was upheld, and the appeal was partly allowed. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 16 Nov 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437438 The Tribunal concluded that the services provided by the appellant were classifiable under "Manpower Recruitment or Supply Agency" rather than Business Auxiliary Service. It determined that service tax should be levied only on the service charges, not the entire amount received. The Tribunal recognized the appellant's bona fide belief and confusion over service classification, leading to the setting aside of penalties under Sections 77 and 78 of the Finance Act, 1994. The demand for service tax on the service charges was upheld, and the appeal was partly allowed. Case-Laws Service Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437438