2009 (10) TMI 242

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..... g Parties. ORDER 1. The appellant is engaged in providing manpower recruitment and supply services. It was pointed to him by the department that he was liable to pay service tax with effect from 16-6-2005 and based on the advice given by the department, appellant registered himself as service provider on 1-4-2006 and paid service tax amount with interest on 22-10-2007. Subsequently on 8-4-2008, .....

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..... liability, before issue of show-cause notice he has paid service tax with interest and, therefore, he submits that provision of section 73(3) of Finance Act, 1994 is applicable to the case of the appellant and penalties imposed may be set aside. He relied upon following decisions of the Tribunal in support of his contention :— (a) C Ahead Info Technologies India (P.) Ltd. v. CCE [2009] 20 STT 190 .....

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..... re, service tax paid by him was available as Cenvat credit and therefore naturally, payment of service tax would be Revenue neutral exercise. In view of the decisions cited by the learned Chartered Accountant wherein lenient view has been taken and also in view of the circumstances in this case, I consider that provisions of section 73(3) apply to the present case and the penalties imposed under v .....

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