2010 (7) TMI 317

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..... hri R. Nagar, SDR, for the Respondent. [Order]. -  The appellants are engaged in providing manpower recruitment service. The service tax for the period from October 2006 to March 2007 was paid on 13-7-07 with interest and for the period from April 2007 to September 2007 the service tax was paid on 18-10-07 with interest. A show cause notice was issued to the appellants initiating penal proc .....

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..... p;  U.B. Engineering Ltd. v. CCE, Rajkot [2009-TIOL-1192-CESTAT-AHM = 2009 (16) S.T.R. 457 (Tribunal)] (2)     Santhi Casting Works v. CCE, Coimbatore [2009-TIOL-161-CESTAT-MAD = 2009 (15) S.T.R. 219 (Tribunal)] (3)     Electro World v. CCE, Chandigarh [2010-TIOL-520-CESTAT-DEL] (4)     CCE v. Shree Khodiyar Security Guard Trainin .....

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..... nt decisions cited by him support the case of the appellant. In this case the show cause notice was issued after one year and that too after the assessee had already paid the service tax with interest. Therefore the assessee is clearly covered by the provisions of Section 73(3) was of Finance Act, 1994. Further when I look into the circumstances, this is also a fit case for lenient view by applyi .....

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