2018 (9) TMI 178

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..... Per: Ramesh Nair This issue on the merits involved in the present case is taxability under Man Power Recruitment and Supply Agency Service during the period 2005 to 2006. 2. None appeared on behalf of the appellant, however on perusal of record. We find that the appellant is not disputing about the taxability of service. However, they made submission that the demand for the extended period is n .....

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..... registration, as they were not intending to cross the exemption limit of Rs. 4 Lakhs. We do not agree with this plea of the appellant for the reason that it is appellant who should aware of their taxable value crossing the exemption limit and they should have come forward for the registration. Therefore, in view of fact that initially taken registration and surrendered the same is more reason to .....

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..... s Pvt. Ltd 2016 (335) ELT 203 (SC) that adjudicating authority must give option of 25% penalty in writing in the adjudication order. Therefore, following the ratio of said judgement he reduce the penalty to 25% under Section 78 subject to condition that the total demand of Service Tax, interest and 25% of penalty stand paid within one month from the date of receipt of this order. 8. Accordingly, .....

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