2018 (5) TMI 786

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..... ition of manpower recruitment services had undergone change twice, after its introduction in the statute on 16.6.2005 and by appreciating that the entire tax was deposited along with interest, the Tribunal set aside the penalty imposed upon the appellant. There is no positive evidence brought on record by the Revenue showing any mala fide on the part of the appellant - penalty not warranted - a .....

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..... 16.6.2005 to 9.9.2005 to the extent of ₹ 48,598/-, which the appellant deposited along with interest. 3. In above scenario, they pray for setting aside the penalty on the ground that during the relevant period the definition of the services underwent change two times and the law was not clear. Accordingly, they request for invocation of the provisions of Section 80 of the Act and set asid .....

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