2018 (6) TMI 1486

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..... rvice tax liability on “Manpower Recruitment and Supply Agency Services” was introduced from 16.06.2005 and the issue was very much confusing and it is possible that the appellant from rural area may not have access to an expert advice regarding on taxability of services - the appellant has put forth justifiable reason for invoking the provision of Section 80 of the Finance Act, 1994 - penalty set .....

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..... was remanded to the first appellate authority to consider the appeal on its own merit as the appellant has deposited the entire amount of interest and subsequently appeared before the first appellate authority to claim waiver of penalty imposed under section 78 of the Finance Act, 1994. Commissioner (Appeals) in the remand proceedings refused to interfere with the order of confirmed penalty impose .....

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..... ions of Section 80 of the Finance Act, 1994. He pleads that in this case also penalty is to be set aside. 5. Learned D.R. reiterates the finding of the first appellate authority for imposition of penalty under Section 78 of the Finance Act, 1994. 6. On careful consideration of the submissions made by both sides, I find that the appellant is challenging only the imposition of penalty under Se .....

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