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TMI Blog2010 (10) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... section?" 2. Heard Mr. Darshan Parikh, learned Senior Standing Counsel appearing for the appellant-revenue. Despite service of notice nobody appears on behalf of the respondent. 3. The brief facts of case are that M/s. B.S.G.K. Shastry, 17-A-NS, Reliance Greens, Motikhavadi, Dist-Jamnagar (hereinafter referred to as the "respondent") has been holding Service Tax Registration bearing Regn. No. JMN/MRA-04/S. TAX/2006-2007 under Section 69 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as "the said Act") under the category of "Man power Recruitment & Supply Agency" and has undertaken to comply with the conditions prescribed in the Service Tax Rules, 1994 (hereinafter referred to as "the said Rules"). 4. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make the payment of Service Tax within prescribed time limit under Section 77 of the said Act for failure to file the Service Tax Return in form ST-3 within prescribed time-limit. 8. The Adjudicating Authority vide Order-in-Original No. 038/Service Tax/2008 dated 28-1-2008 and 992 to 993/Service Tax/2007 dated 3-10-2007 imposed penalty of Rs. 74,049/- and 86,738/- under Section 76 of the said Act and Rs. 1000/- under Section 77 of the said Act respectively. 9. Being aggrieved by the said O-I-O, the respondent preferred appeal before the Commissioner (Appeals), Central Excise, Rajkot. The Commissioner (Appeals), Central Excise, Rajkot vide Order-in-Appeal No. 105 to 106 /2008/COMMR(A)/RAJ dated 29-4-2008 reduced the penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to levy below the minimum prescribed, the appellate authority and the Tribunal cannot read the provision so as being vested with such powers, namely, to reduce the penalty below the minimum prescribed. This Court has, therefore, answered the question accordingly in the negative and the said tax appeal was disposed of. 14. Following the aforesaid decision of this Court, we hereby quash and set aside the impugned order of the Tribunal and restore the matter to the file of the Tribunal to decide the issue afresh in light of the observations made by this Court in the order dated 8-7-2010 in Tax Appeal No. 1367 of 2009 [2010 (19) S.T.R. 641 (Guj.) = 2010 (257) E.L.T. 37 (Guj.)], as indicated hereinabove in the present order. 15. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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