2015 (11) TMI 334

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..... appellate authority only on the quantum cum tax benefit and also extended period cannot be invoked in some demands. We find that first appellate authority has addressed all the arguments raised by the appellant and reduced the tax liability, in accordance with the law. In our considered view, the appellant having admitted the tax liability and also that all the reliefs which were claimed before t .....

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..... cords, it transpires that the appellant is engaged in the activity of supply of temporary labourers to various service recipients. Appellant took registration on 12.7.2004 under the category of Manpower Recruitment Agency Services and paid the tax from time to time but did not file ST-3 returns to the department. On audit of the records of the assessee, it was noticed that the appellant had shor .....

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..... at the tax liability is reduced from ₹ 36,15,934/- to ₹ 16,25,417/- along with interest and also reduced the penalty accordingly under Section 78 and upheld penalty under Section 77 but set aside the penalty under Section 76. Revenue is not in appeal against reducing of penalty by the first appellate authority under Section 78 and setting aside of penalty under Section 76 of the Financ .....

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