https://www.taxtmi.com/caselaws?id=443443 The Tribunal upheld the Adjudicating Authority's decision, confirming the demand of Rs.91,03,830/- for service tax, interest, and penalties against the appellant, a cooperative society providing Manpower Recruitment services to ONGC. The appellant's argument of not being a commercial concern was rejected, holding them liable for service tax under the General Clauses Act. The extended period for demand and penalties under the Finance Act was deemed justified due to the appellant's non-cooperation. The appeal was dismissed on 22.09.2023. en-us Fri, 22 Sep 2023 00:00:00 +0530 Sat, 23 Sep 2023 08:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443443 The Tribunal upheld the Adjudicating Authority's decision, confirming the demand of Rs.91,03,830/- for service tax, interest, and penalties against the appellant, a cooperative society providing Manpower Recruitment services to ONGC. The appellant's argument of not being a commercial concern was rejected, holding them liable for service tax under the General Clauses Act. The extended period for demand and penalties under the Finance Act was deemed justified due to the appellant's non-cooperation. The appeal was dismissed on 22.09.2023. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443443