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2013 (11) TMI 1406 - CESTAT NEW DELHIInterest u/s 75 - Penalties under Sections 76, 77 and 78 - Manpower recruitment or supply agency - Section 65(105)(zr) read with Section 65(68) - manner of service of notice for summons - Violation of Section 37C - Held that:- unproductive enterprise of Revenue in serving summons on the petitioner at its registered address, Revenue legitimately invoked the process of serving the show cause notice under Section 37C by affixing the same at the registered business premises of the petitioner. Additionally, a copy of the notice was also affixed on the residence of the proprietor of the petitioner firm - Prima facie, there was wholesome and substantial compliance with provisions of Section 37C - Decided against assessee.
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