9911796707
TMI Blog2012 (4) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65(68) and 65(105)(k) - Commissioner (Appeals) has set aside the demand on appeal but the penalties imposed under Sections 76 and 77 under the order of the Commissioner exercising power under Section 84 of Finance Act, 1994 are subsisting – Held that:- the issue involved was whether the appellants were undertaking the job of feeding husk into boiler or whether he was supplying man power but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration received under the heading "Manpower Supply Service" as defined under Section 65(68) and 65(105)(k). Therefore, a Show Cause notice dated 29.6.2009 was issued demanding service tax on such consideration received during 16.6.2005 to 31.3.2006 and 1.4.2007 to 31.9.2007. On adjudication, service tax amount of Rs. 45,290/- was confirmed for the period 16.6.2005 to 31.3.2006 and an amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 76 of the Finance Act. Further, a penalty of Rs. 200/- for every day during the period 19.4.2006 to the date during which there was failure to pay service tax for the second demand was imposed under Section 76. Further, a penalty of Rs. 1,59,296/- was imposed under Section 78 of the Finance Act, 1994. Aggrieved by this order the appellants have filed this appeal. 3. The Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) was issued on 24.6.2011 after the issue of impugned order. She submits that she has not been able to confirm whether any appeal is filed against the said order by the Commissioner (Appeals). Thus it is not clear whether the order dated 24.6.2011 has reached its finality and final order in this appeal may not be passed based on said order of the Commissioner (Appeals). 5. I ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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