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2016 (9) TMI 486 - CESTAT CHANDIGARHImposition of penalty - Section 78 of the Finance Act, 1994 - Service tax not paid on Man Power Recruitment or Supply Agency - period involved is 2009-2010 and 2010-2011 - appellant paid service tax alongwith interest and 1% of service tax as penalty in terms of section 73(4A) of the Finance Act, 1994 as soon as it realized about the same - Held that:- the provisions of section 73 (4A) came into force w.e.f 08.04.2011 and the show cause notice was issued to the appellant in 2013. Therefore, when the show cause notice was issued to the appellant the provisions of Section 73(4A) of the Act were in force, therefore, I hold that the appellant is entitled for the benefit of the said provisions. Moreover, the said provision does not specifically states that these provisions will apply to register dealer only. In these circumstances, I hold that penalty under Section 78 of the Act is not imposable of the appellant. As the appellant has already paid the penalty as per Provisions of Section 73 (4A) of the Act, therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - Appeal disposed of
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