2018 (6) TMI 1486

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..... directed against Order-in-Appeal No. NGP/EXCUS/000/APPL/432/ 17-18 dated 24.10.2017. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration is that, during the period 16.06.2005 to 28.02.2007, appellant herein were engaged in rendering "Manpower Recruitment and Supply Agency Services". During the proceeding before the lower authorities, appellant discharg .....

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..... er supply has been introduced from 16.06.2005 and there was confusion as to whether the tax is leviable on the services or otherwise, they have deposited the entire tax liability, interest and penalty imposed under section 77 of the Finance Act, 1994. He submits that in the similar set of facts, this Tribunal in the case of Jashbhai M. Parmar - 2013 (30) STR 444 and Sudha Engineering Co. - 2011 (2 .....

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..... itment and Supply Agency Services" was introduced from 16.06.2005 and the issue was very much confusing and it is possible that the appellant from rural area may not have access to an expert advice regarding on taxability of services. I do find that on similar set of facts, this bench in the case of Jashbhai M. Parmar supra has set aside the penalty imposed as also in the case of Sudha Engineering .....

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