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2012 (4) TMI 294 - AT - Service TaxAssessee undertook the job of feeding of husk into the boiler in the factory of client and received consideration for the service provided – revenue treated such consideration received under the heading "Manpower Supply Service" as defined under Section 65(68) and 65(105)(k) - Commissioner (Appeals) has set aside the demand on appeal but the penalties imposed under Sections 76 and 77 under the order of the Commissioner exercising power under Section 84 of Finance Act, 1994 are subsisting – Held that:- the issue involved was whether the appellants were undertaking the job of feeding husk into boiler or whether he was supplying man power but the fact that the Commissioner (Appeals) has come to a different conclusion itself demonstrates that there was confusion in understanding the scope of the levy - a penalty on the appellants will not be justified if at all the Revenue comes in appeal against the order in appeal passed by the Commissioner (Appeals) – appeal of assessee allowed.
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