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TMI Blog2016 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... per: Sulekha Beevi, C.S.] 1. The appellants are aggrieved by the penalty imposed for delay in payment of service tax. 1.1. The appellant is a propreitory concern engaged in providing manpower recruitment or supply agency service and are registered with the department. The officers visited the premises and found that appellant though had provided service and collected service tax had not remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also penalty of Rs. 2000/- for delay in filing returns under Section 77 of the Finance Act, 1994. No penalty was imposed under Section 78. The appellant preferred appeal before the Commissioner(Appeals) who dismissed the appeal upholding the penalty. Aggrieved by the said order, the appellant has preferred this appeal. 2. The learned counsel for the appellant submitted that he confines his ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He referred to Section 73(3) and submitted that if service tax along with interest was paid, show-cause notice ought not to have been issued. That the Board s Circular No.137/167/2006-CX-4 dt. 03/10/2007 would also apply. The learned counsel placed reliance on the following judgments. 1. Vista Infotech Bangalore Vs. CST, Bangalore [2009-TIOL-1962-CESTAT-BANG] 2. CST Vs. Master Kleen [2012(25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing that his mother was hospitalized for serious ailment and that he was going through utter financial crisis. In the judgments relied by the appellant, the penalty under Section 76 has been set aside when service tax along with interest was paid after pointing out by department. Following the dictum laid in the judgments cited (supra) by the appellant, I hold that the penalty imposed under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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