2008 (3) TMI 82

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..... der Section 76 and 77 of the Finance Act. 3. The contention of the appellant is that the demand is made in respect of the Man Power Recruitment Agency Services. The contention is that the appellant is an individual and not a commercial concern and only with effect from 16.6.05 the definition of this service was amended and instead of commercial concern the person was substituted, therefore, the .....

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..... htly made. 5. In this case, the appellant challenged imposition of penalties imposed under the Finance Act. The penalty imposed on the ground that the appellant failed to file necessary returns for the period April 2005 to September 2005 the returns were filed late and Service Tax was also paid late. The appellant is not a commercial concern but an individual and only providing labour.  The .....

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