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2008 (3) TMI 82 - AT - Service TaxAppellant, individual providing Man Power Recruitment Agency Services - Amendment w.e.f. 16.6.05, when word “commercial concern” was substituted by “any person”, brought impugned services by an individual under Tax net - in the present case the demand is made from April 2005 to Sept. 2005 - penalty imposed on ground that appellant failed to file returns for period April to Sept. 2005 - issue of late filing of returns for the period prior to 16.6.05 requires reconsideration – matter remanded
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