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TMI Blog2017 (6) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any notice under Sub-Sec.(1) in respect of the amount so paid - the penalty imposed on the appellant u/s 78, which is equal to the service tax, needs to be set aside and is set aside. Penalty - commercial coaching and training services - short payment of tax - Held that: - appellant has not produced any documents which would indicate that they had specifically billed and collected the value of the study materials supplied to the students. In the absence of any such evidence to show, the demand is confirmed. Appeal allowed - decided partly in favor of appellant. - ST/25782/2013-SM - A/30663/2017 - Dated:- 30-5-2017 - Mr. M.V. Ravindran, Member (Judicial) Shri B. Venugopal, Advocate for the Appellant. Shri Nagaraj Naik, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of manpower recruitment and supply agency services and confirmed the demands raised under the category of commercial coaching or training services as short paid. The appellant was also penalised under Section 78 for both the services. It is the case of the appellant that in respect of manpower recruitment and supply agency services, having discharged the service tax liability along with interest before issuance of the show-cause notice, the provisions of Section 73(3) of the Finance Act, 1994 would apply and no penalty has to be imposed is the law which has been settled by the Hon'ble High Court of Karnataka in the case of CCE ST, LTU Vs. Adecco Flexione Workforce Solutions Ltd. [2012(26) STR 3 (Kar.]; it is his further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d indicate that they had specifically billed and collected the value of the study materials supplied to the students. In the absence of any such evidence to show, the demand which have been raised and confirmed by the adjudicating authority would attract the penal provisions as the appellant has already registered with the Department under the said category of commercial coaching and training services from 2003 onwards. It is noticed that the appellant has no case on the penalty imposed in respect of the commercial coaching and training service. To that extent, the impugned order is upheld. 7. In sum, the appeal is allowed partially in respect of the penalty which is imposed under the category of manpower recruitment and supply agency se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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