TMI Blog2016 (9) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(4A) of the Finance Act, 1994 as soon as it realized about the same - Held that:- the provisions of section 73 (4A) came into force w.e.f 08.04.2011 and the show cause notice was issued to the appellant in 2013. Therefore, when the show cause notice was issued to the appellant the provisions of Section 73(4A) of the Act were in force, therefore, I hold that the appellant is entitled for the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the appellant is providing the services under the category of Man Power Recruitment or Supply Agency and not paying service tax thereon. During the period of 2009-2010 and 2010-2011, the investigation was conducted in the premises of the appellant on 19.10.2010 to sought details of service provided by them. The appellant realizing that they are liable to pay service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month for the intervening period as per section 73 (4A) of the Finance Act, 1994. He further submits that in the impugned order the adjudicating authority has gone beyond the show cause notice. As in the show cause notice, it was alleged to imposing penalty under section 78 of the Act for non payment of service tax but while denying benefit of section 73 (4A) of the Act, it was stated that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was issued to the appellant in 2013. Therefore, when the show cause notice was issued to the appellant the provisions of Section 73(4A) of the Act were in force, therefore, I hold that the appellant is entitled for the benefit of the said provisions. Moreover, the said provision does not specifically states that these provisions will apply to register dealer only. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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