2015 (12) TMI 334

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..... directed against Order-in- Appeal No. US/784/RGD/2012 dtd. 16/11/2012 passed by the Commissioner of Central Excise(Appeals), Mumbai-III, wherein Ld. Commissioner(Appeals) upheld the order-in-original dated 17/2/2012. 2. The fact of the case is that the appellant is engaged in providing services of Manpower Recruitment Agency to various customers. on the scrutiny of the records by the departmenta .....

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..... 3. Shri. Bhushan Jain, Ld. C.A. appearing on behalf of the appellant submits that appellant is small time service provider, illiterate. He was fully co operated the investigating officer. He also submits that appellant has discharged entire service tax liability alongwith interest before the adjudication of the case therefore he pleaded that penalty imposed and upheld by the lower authority may .....

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..... vice tax alongwith interest before adjudication order has passed. It is fact on record that appellant have collected the service tax therefore it could not be said that they were unaware of the service tax liability and payment thereof therefore in my considered view appellant could not showed any reasonable cause by which penalty can be waived invoking Section 80 of the Finance Act, 1994. I there .....

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