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2014 (5) TMI 500 - CESTAT NEW DELHIDemand of service tax - period prior to 15-6-2005 - recruitment of temporary contract labour unskilled, semi-skilled and skilled to Rajasthan Public Service Commission, Ajmer - Held that:- Service Tax is confirmed only on value realized from 1-5-2006 to 30-9-2006 and the benefit of Notification No. 6/2005-S.T., dated 1-3-2005 is to be extended. The Revenue authorities may verify whether tax amount, interest and penalty are discharged fully. If not, the same may be recovered after giving an opportunity to the appellant to place on records the documents evidencing such payment. It is made clear that the appellants will be eligible for paying 25% of tax due as penalty under Section 78 and no other penalty is payable by him - Decided partly in favour of assessee.
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