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TMI Blog2010 (3) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... had been imposed on the appellant - contention of the appellant that the appellant was not aware of the provisions of the Finance Act during the relevant period, the demand of Service Tax was made against the appellant in respect of manpower recruitment and supply agency with effect from 16-6-2005 and the service in question became taxable also with effect from 16-6-2005, and on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only Rs. 1,000, whereas in the present case, the penalty imposed on the appellant is Rs. 5,000. The appellant has also relied upon the Board s Circular No. 97/8/2007-ST, dated 23-8-2007, where it has been clarified that in case where there is no mis-statement or fraud with intent to evade duty, if the assessee deposits the amount with interest suo motu, no show-cause notice be issued. The cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly imposed. 5. I find that the Adjudicating Authority appropriated the amounts of Service Tax and interest deposited prior to issuance of show-cause notice, and therefore, no penalty had been imposed on the appellant. The said order was reviewed by the Commissioner of Central Excise who has imposed penalty under sections 77 and 78 of the Finance Act. The demand was prior to 10-8-2008 and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant was not aware of the provisions of the Finance Act during the relevant period, the demand of Service Tax was made against the appellant in respect of manpower recruitment and supply agency with effect from 16-6-2005 and the service in question became taxable also with effect from 16-6-2005, and on the ground that they were not registered with the CE Authorities as service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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