9911796707
TMI Blog2016 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has produced documents showing 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. Therefore, by following the dictum laid in the judgments of Tribunal in the case of Vista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the amount to the government. The appellant was liable to pay service tax of ₹ 12,39,521/- and interest of ₹ 2,36,674/- for the period June 2006 to Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 challenge to the penalty imposed under Section 76. The appellant has already paid penalty imposed under Section 77 for delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) STR 0439 (Kar.-HC) 08-09-2011 (CEA No.2/2010) 3. CST Vs. Prasad Bidappa [2012(026) STR 004 (Kar.-HC) 09-09-2011 (CEA No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 76 is liable to be set aside. No other points were argued. 5. In the result, the impugned order is set aside to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
