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TMI Blog2018 (9) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... y such evidence, the Provisions of Section 80 or any other provisions to set aside the penalty would be incorrect as the appellant was given enough opportunities to discharge the interest liability also - appeal dismissed - decided against appellant. - Appeal No. ST/30088/2016 - A/30894/2018 - Dated:- 13-8-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) Ms Shanthi Chandra, Advocate for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-3 returns, nor paid service tax. Their primary argument was that they have not collected service tax from their client M/s AP Paper Mills Ltd., Rajahmundry, hence not paid. Department viewed that Manpower Recruitment or supply agency service was introduced in the Finance Act, 1994 vide Notification No. 23/1997- ST dt. 02.07.1997 and was amended from time to time, based on the receipts shown in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 1994. For recovery of the un-paid service tax liability, the appellant was issued with a show cause notice dated 22.10.2012, narrating the events chronologically. After following the process of adjudication the lower authority confirmed the demand of ₹ 8,86,215/- along with interest under Section 73(2) of FA 1994, and imposed penalty of ₹ 8,86,215/- under Section 78 of FA, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had discharged the entire service tax liability along with interest. It is clear from the records, the appellant paid the service tax liability but not paid the interest. In the absence of any such evidence, I find that Provisions of Section 80 or any other provisions to set aside the penalty would be incorrect as the appellant was given enough opportunities to discharge the interest liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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