2019 (1) TMI 1108

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..... ate for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench : The appellant is aggrieved by the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. 2. Brief facts are that the appellants are engaged in providing Manpower Recruitment and Supply Agency Services. On scrutiny of records, it was noticed that they had not discharged their service tax .....

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..... nterest much before the issuance of the Show Cause Notice. He relied on the decision in the case of C.C.E. & S.T., LTU, Bangalore Vs. M/s. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) S.T.R 3 (Kar.) and prayed that the penalty may be waived. 4. Ld. AR Shri. S. Govindarajan appearing on behalf of the respondent supported the findings in the impugned Order. He submitted that the appellant h .....

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..... n. The said ratio has been categorically laid by the Hon'ble High Court of Karnataka in the case of M/s. Adecco Flexione Workforce Solutions Ltd.(supra). 7. Following the same and after appreciation of the facts, we hold that the penalties imposed cannot sustain and require to be set aside, which we hereby do. The impugned Order is modified to the extent of setting aside the penalties alone witho .....

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