https://www.taxtmi.com/caselaws?id=52020 The appeal arose from an Order-in-Appeal confirming the demand on the appellants under the Service Tax Act, treating them as a security agency. The Commissioner (Appeals) concluded that the appellants did not intend to evade payment of service tax under Section 78, setting aside the penalty. The appellants were directed to register under the Man Power Recruiting Agency, but they contended that they did not fall under that category. The Tribunal remanded the matter to the original authority to consider the appellants' prayer for deductions in accordance with the law and circulars. The confirmation of demand for six months from the show cause notice date was considered justifiable under Section 73 of the Act. en-us Mon, 26 May 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52020 The appeal arose from an Order-in-Appeal confirming the demand on the appellants under the Service Tax Act, treating them as a security agency. The Commissioner (Appeals) concluded that the appellants did not intend to evade payment of service tax under Section 78, setting aside the penalty. The appellants were directed to register under the Man Power Recruiting Agency, but they contended that they did not fall under that category. The Tribunal remanded the matter to the original authority to consider the appellants' prayer for deductions in accordance with the law and circulars. The confirmation of demand for six months from the show cause notice date was considered justifiable under Section 73 of the Act. Case-Laws Central Excise Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52020