TaxTMI 
TaxTMI 
Penalty Removed Due to Confusion Over Service Tax Liability on Individuals Under Finance Act Sections 77 & 78.
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....Penalty u/s 77 and 78 of FA - service tax on Manpower Recruitment or Supply Agency Service by individual - relevant period confusion as to whether the individual person or only a commercial concern is liable to pay service tax is reasonable cause for deleting penalty....