9911796707
TMI Blog2011 (2) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... yan, J. REPRESENTED BY : Shri R. Srinivasan, Consultant, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order]. After hearing both sides for a while on the stay petition, I find that the entire amount of service tax and interest stands paid by the appellants before issue of Show Cause Notice and therefore the stay petition is allowed. Considering the nature of dispute involved, the appeal itself is taken up for final hearing. 2.1 The appellants rendered services under the category Manpower Recruitment and Supply Agency Services to M/s. L.G. Balakrishnan Industries. They have not registered themselves for rendering the said services and have not paid the service tax during the period June 2005 to June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the activity only as a means for his livelihood and did not even charge the service ax from their customers in order to be in a position to get regular contracts and survive the market competitiveness. ■ Further, it is worth mentioning that the amount collected from the service receiver is not for retention and use by the assessee alone; it is also inclusive of the wages payable to the labour force whom the assessee had supplied to the service receiver. Therefore, the remains to the assessee may be a pecuniary subsistence merely for simple survival. ■ The assessee a small unit run with a small turnover after making payments barely sufficient to meet both ends meet sustenance living a state of existence the brea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g as to why the various grounds based on which the Additional Commissioner thought fit to invoke provisions of Section 80 are not relevant. 4. The learned SDR reiterates the findings and reasonings of the Commissioner (Appeals). 5.1 I have carefully considered the submissions from both sides and perused the records. Section 80 of the Finance Act, 1994 reads as under :- Notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure 5.2 Therefore, the finding of the Commissioner (Appeals) that there is no provision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
