2018 (8) TMI 1508

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..... re that the appellants are providers of taxable services of manpower recruitment agency. During verification of records for the period April 2012 to September 2012, it was seen that they have not paid service tax to the tune of Rs. 7,57,262/-. Show cause notice dated 11.3.2014 was issued proposing to demand the above service tax along with interest and for imposing penalties. After due process of .....

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..... n denovo adjudication, the original authority after giving the abatement confirmed an amount of Rs. 5,76,382/- and imposed penalty under section 78 to the tune of Rs. 2,88,191/-. In appeal, Commissioner (Appeals) upheld the order of the lower authority. Hence this appeal. 2. The ld. counsel Shri P. Kulasekaran submitted that in the earlier proceedings, the appellant had deposited 25% of the penal .....

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..... ounsel, he has pleaded to give the benefit of reduced penalty under proviso 3 to Section78. I find that the said request for confining the penalty to 25% of the service tax demand is reasonable when taking note of the fact that the appellant has deposited 25% of the penalty to the tune of Rs. 1,89,316/- in the earlier round of adjudication, which in denovo proceedings could have been adjusted towa .....

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