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2016 (9) TMI 486 - CESTAT CHANDIGARH

2016 (9) TMI 486 - CESTAT CHANDIGARH - TMI - 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 in terms of section 73(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 iss .....

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the penalty as per Provisions of Section 73 (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 Advocate - for the appellant Sh. Harvinder Singh, AR - for the respondent ORDER This appeal has been filed by the appellant for setting aside the penalty imposed in the impugned order. 2. The brief facts of .....

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4A) of the Finance Act, 1994. Later on, a show 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 equal to the amount service tax confirmed and penalty of ₹ 15,000/- was also imposed under Section 77 of the Finance Act, 1994. Aggrieved from the said order to imposition penalty under Section 78 of .....

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