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2018 (5) TMI 786 - CESTAT NEW DELHIPenalties u/s 76 and 78 - manpower recruitment agencies - period 16.6.2005 to 9.9.2005 - invocation of section 80 - Held that: - the Tribunal in the case of M/s. Jashbhai M. Parmar Versus Commissioner of Central Excise Vadodara [2013 (4) TMI 627 - CESTAT AHMEDABAD], has considered the fact that the definition 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 - appeal allowed - decided in favor of appellant.
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