Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 242 - AT - Service TaxManpower recruitment and supply services- The appellant is engaged in providing manpower recruitment and supply services. It was pointed to him by the department that he was liable to pay service tax with effect from 16-6-2005 and based on the advice given by the department, appellant registered himself as service provider on 1-4-2006 and paid service tax amount with interest on 22-10-2007. Subsequently on 8-4-2008, show-cause notice was issued and after adjudication and appellate proceedings, penalty of Rs. 2,12,905 under sections 76 and 78 of Finance Act, 1994 and penalty of Rs. 1,000 under section 78 have been imposed. Party is in appeal against imposition of penalty and Revenue has also filed appeal against the reduction of penalty to 25 per cent under section 78 of Finance Act, 1994 by the Commissioner (Appeals). Held that- I consider that provisions of section 73(3) apply to the present case and the penalties imposed under various sections of Finance Act, 1994 are not imposable. Accordingly, impugned order as far as it relates to imposition of penalties, is set aside. Appeal filed by the Revenue is rejected.
|