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2017 (3) TMI 246

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....pellant, Shri Jagnath Baburao Mhatre, was providing manpower supply services since October 2006. The demand of service tax was confirmed against the appellant and penalties were imposed under Section 76, 77 & 78 of the Finance Act. Aggrieved by the said order, the appellants are before the Tribunal. 2. Learned Counsel for the appellant argued that the appellant has not willfully defaulted the p....

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.... year 2008 and did not paid service tax though he was receiving the said amount from his clients. Learned AR produces certain invoices. 4. Perusal of the purchase order dated 17/06/2009 against the appellant quotation dated 13/03/2009 shows that there was a clear demand of service tax included in the said purchase order. The invoices issued by the appellant also show the service tax amount. Lea....