2001 (6) TMI 3

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..... hem was required to pay service tax on the activity of manpower recruitment. By the orders impugned in these appeals, the Commissioner (Appeals) confirmed penalty imposed on them and interest demanded from each of the appellants before me by the Deputy Commissioner ( Service Tax), Central Excise, Mumbai. The Deputy Commissioner imposed penalties and demanded interest on the ground that the appe .....

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..... ible to accept this contention. It is the duty of every taxpayer to pay the tax imposed on him by Parliament. The appellants' liability to pay service tax commenced from the date on which the provisions of the tax were extended to manpower recruiting agencies. Certainly, each of the appellants had a right to protest the tax and seek legal means to do so. However, they could not at the same time .....

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..... with regard to charges that they are required to pay for goods and services enjoyed by them, there will be a complete breakdown of society. Nor do I find it possible to say that the refusal by the appellants was based on a moral objection to the levy of tax. No such claim is made, either. In these circumstances I do not find any justification for reduction of penalty. 4. Appeals dismissed. - .....

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