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2015 (12) TMI 334 - CESTAT MUMBAI

2015 (12) TMI 334 - CESTAT MUMBAI - TMI - Manpower Recruitment Agency service - penalty under Section 76, 77 and 78 - Benefit of Section 80 - Held that:- The service tax liability has not contested by the appellant as they have paid service 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 v .....

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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 departmental officer, it was found that the appellant during the period April 2006 to quarter ending September, 20101 have collected service tax but not deposited .....

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he waiver of penalty under Section 76, 77 and 78. The Ld. Commissioner(Appeals) rejected the appeal vide the impugned order therefore appellant is before me. 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 tha .....

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