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SS Service Providers Versus C.C.E Chandigarh-I

2016 (9) TMI 486 - CESTAT CHANDIGARH

Imposition of penalty - Section 78 of the Finance Act, 1994 - Service tax not paid on Man Power Recruitment or Supply Agency - period involved is 2009-2010 and 2010-2011 - appellant paid service tax alongwith interest and 1% of service tax as penalty .....

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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 .....

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(4A) of the Act, therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - Appeal disposed of - ST/12/2016 (SM) - Final Order No. A/60949/2016-SM(BR) - Dated:- 8-7-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Om Prakash A .....

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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 deta .....

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w cause notice dated 02.01.2013 was issued for appropriation of the amount already paid and imposed penalty under Section 78 of the Finance Act, 1994. The matter was adjudicated. The amount has already been paid an appropriate amount and the penalty .....

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contention of the Ld. Counsel for the appellant is that as the appellant has paid amount of service tax alongwith interest and 1% penalty per month for the intervening period as per section 73 (4A) of the Finance Act, 1994. He further submits that in .....

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4A) of the Act, it was stated that the said provisions come into force after the intervening period and moreover is applicable to the register dealer only. In fact, a show cause has been issued to the appellant after introducing of the provisions of .....

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AR supports the impugned order. 5. Heard the parties and considered the submissions. 6. The sole contention of the Revenue is that the provisions of penalty under section 73 (4A) of the Act were not there during the intervening period. In fact, the p .....

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