9911796707
TMI Blog2015 (6) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the records, in the course of audit inspection of Ispat Industries Ltd. came to know about the appellant and accordingly, initiated the enquiry. In the course of enquiry, the appellant on understanding that it is liable to comply with the provisions of Service Tax and also required to pay tax on the services provided to Ispat Industries Ltd., obtained registration effective from 12.11.2008 for Manpower Recruitment or Supply Services, Summon was issued to the appellant on 09.2.2010, in response to which the appellant submitted information regarding payment of Service Tax for the period April, 2008 to March, 2009 vide their letter dated 23.2.2010, wherein it was stated that the appellant has paid Service Tax and also submitted copies o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1000/- under Section 77, of Rs. 3,04,897/- under section 78 and Rs. 200/- per day or @2% of the Service Tax per month. Not exceeding the amount of Service Tax, whichever is higher under Section 76 for the period upto 9.5.2008. Further, an amount of Rs. 1 lakh was imposed for non-filing of ST-3 returns for the period January, 2008 to March, 2010 under Section 70 of the Finance Act, 1994. 2.1 Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), on the ground that in view of the provisions of Section 73(3), penalty is not imposable as Service Tax along with interest has been paid under intimation before the issue of show-cause notice, no show-cause notice was required to be issued and/or adjudicated. It was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d activity constituted and/or was part of the manufacturing process and the cost of the said activity is included in the assessable value of finished goods of M/s Ispat Industries Ltd. As Service Tax and excise duty is mutually exclusive, Service Tax is not leviable where the cost forms part of the finished products of the Industry. Further, it is explicit that in the facts and circumstances that the activity done by the appellant is not classifiable under manpower recruitment of supply agency service. It is further urged that the appellant is hardly literate and illiterate in English and on wrong advice, had taken registration under Manpower Supply Agency Service. 3.1 The appellant further relies on the ruling of this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, loading and unloading etc. with the aid of her team (other workers). It is further evident from bill of the job done that the same is definitely not classifiable under manpower recruitment and supply agency service. The payment of Service Tax in such facts and circumstances, show that the appellant have got no concept or knowledge of Service Tax and have deposited the same out of fear with interest much prior to the issue of show-cause notice, i.e almost a year. Further, the Counsel for the appellant makes the concession by stating that in the facts and circumstances, the appellant will not be claiming any refund of amount (tax) and interest already deposited. In this view of the matter, the impugned order is set aside and the appeal st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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