TMI Blog2016 (12) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... bad High Court, in the case of H.M. Singh Vs Commissioner of Central Excise and Service Tax, [2014 (9) TMI 218 - ALLAHABAD HIGH COURT], wherein Hon'ble High Court have taken notice that at the material time there was a general mass unawareness among the service providers on which the service tax was liable to be deposited particularly on the component of provident fund, received from the recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) has rightly deleted the penalty imposed under Section 77 and 78 and extended the benefit of Section 80 of the Finance Act, correctly. 2. Heard the parties. 3. The admitted facts of the case are that the respondent assessee is a contractor of M/s. Hindalco Industries Ltd. providing several services in the nature of Manpower Recruitment Agency Service , Cargo Handling S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on ₹ 12,20,329/- vide GAR-7 Challan dated 05/03/2012, which was prior to the date of Order-in-Original, i.e. during the pendency of the adjudication proceedings. It is further observed that the appellant have also deposited the interest of ₹ 6,69,343/- vide Challan dated 03/11/2013. The ld. Commissioner (Appeals) also took notice that several show cause notices have been issued on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax, reported at LAWS (ALL)-2014-8-115, wherein by judgment dated 25/08/2014, Hon'ble High Court have taken notice that at the material time there was a general mass unawareness among the service providers on which the service tax was liable to be deposited particularly on the component of provident fund, received from the recipient of service to whom the Manpower Services were provided. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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