2018 (5) TMI 786

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..... the present appeal is only to penalties of Rs. 48,598/- imposed under each of the Sections 76 and 78 of the Finance Act, 1944 2. The appellants are engaged in providing manpower recruitment agencies to M/s Wipro Info Tech with effect from 16.6.2005. The said services were made taxable with effect from the said date and the appellant took registration with effect from 9.9.2005 and started paying t .....

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..... ervices had undergone change twice, after its introduction in the statute on 16.6.2005 and by appreciating that the entire tax was deposited along with interest, the Tribunal set aside the penalty imposed upon the appellant. By following the said case, and by appreciating that there is no positive evidence brought on record by the Revenue showing any mala fide on the part of the appellant, I also, .....

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