Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 36 - AT - Service TaxDemand of service tax - Supply of manpower - Penalty u/s 76 & 78 - Held that:- Appellant has not undertaken any recruitment activity for M/s. Bajaj and, therefore, for the period up to 16/06/2005 the activity of the appellant does not come within the purview of service tax under the category of 'manpower recruitment agency service' as defined in law. However, w.e.f. 16/06/2005 the scope of the taxable service was widened bringing within the purview not only recruitment but also supply of manpower and the taxable service was also amended so as to levy on the activity of supply of manpower. Therefore, supply of manpower would be exigible to service tax effective from 16/06/2005. Appellant's activity comes within the purview of supply of manpower on or after 16/06/2005 and the appellant would be liable to discharge service tax liability on the consideration received w.e.f. that date along with interest. The appellant would also be liable to penalty under the provisions of Section 76 of the Act for the default/delay in payment of service tax. No penalty under Section 78 is warranted - Decided partly in favour of assessee.
|