2008 (8) TMI 278

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..... [Order per : P.G. Chacko, Member (J)].- After examining the records, we find that the Commissioner (revisional authority) demanded service tax of Rs. 5,66,650/- from the appellants for the period prior to 16-8-2002 under the proviso to Section 73(1) of the Finance Act, 1994 and also imposed on them a penalty of Rs. 40 lakhs under Section 78 of that Act. The original authority had demanded servic .....

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..... od from 1-1-2005 is classifiable as 'Manpower Recruitment Supply Service' under Section 65 of the Finance Act, 1994. However, for the prior period, the department is seeking to collect service tax from the appellants in respect of the same activity, under the head 'Management Consultancy Service'. On these facts, we have found prima facie case for the appellants in view of the following decisions .....

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