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2015 (12) TMI 486

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..... y this Tribunal as not covered under the ‘Manpower Requirement’ or ‘Supply Agency Services’ under Section 65 (105)(k) of the Finance Act, 1994. In this view of the matter, it would be amount to gross injustice to impose the penalty. - Decided against Revenue. - APPEAL NO. ST/59/12 - Final Order No. A/1459/2014-WZB/C-IV(SMB) - Dated:- 14-11-2014 - Shri P.S. Pruthi, Member (Technical), J For .....

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