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TMI Blog2012 (4) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of husk into the boiler in the factory of M/s Vishal Papertech (India) Ltd. at Derabassi (M/s BPL for short) and received consideration for the service provided. Revenue was of the view that the Appellant should have paid service tax for such consideration received under the heading "Manpower Supply Service" as defined under Section 65(68) and 65(105)(k). Therefore, a Show Cause notice dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that the order is not legal and proper since combined penalty has been imposed under sections 76 and 78. On adjudication of the Show Cause Notice, a penalty of Rs. 100/- for every day during the period 16.6.2005 to 18.4.2006 was imposed under Section 76 of the Finance Act. Further, a penalty of Rs. 200/- for every day during the period 19.4.2006 to the date during which there was failure to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power under Section 84 of Finance Act, 1994 are subsisting under the impugned order and therefore the impugned order is not maintainable and that should be set aside. 4. The ld. A.R. for the Revenue submits that the order of the Commissioner (Appeals) was issued on 24.6.2011 after the issue of impugned order. She submits that she has not been able to confirm whether any appeal is filed against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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