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TMI Blog2019 (5) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against Order-in-Appeal No. 5/2011 (H-I) ST, dated 31.03.2011. The facts of the case in brief are that the appellant herein is a provider of manpower to various firms. It is not in dispute that he was liable to pay service tax under "Manpower Recruitment or Supply Agency" under section 65 (68) of the Finance Act, read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to recover an amount of Rs. 22,35,924/- as service tax (including Education Cess) and appropriate the amount already paid by him towards service tax. It was also proposed to charge interest of Rs. 1,04,603/- under section 75 and appropriate the amount already paid by him as interest against this amount. It was also proposed to impose penalties under sections 76, 77 & 78 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant, penalty is invokable, relying upon the following case laws: (a) Agarwal Agency vs. CCE&ST, Patna [2010(17)STR 578 (Tri.-Kolkata) (b) Kongu Engineering College vs. CCE Salem [2009(16)STR 578 (Tri.- Chennai) (c) Raisoni Tyres Pvt. Ltd. vs. CCE&C, Nasik [2010(18)STR 766 (Tri.- Mumbai) (d) Gora Mal Hari Ram Ltd. vs. CST, New Delhi [2010(18)S.T.R. 492 (Tri.-Del.)] 3. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments on both sides and perused the records. It is not in dispute that the appellant was liable to pay service tax and had not paid it during the relevant time. However, subsequently, having realized his tax liability, he obtained registration and paid service tax in instalments through various challans. The first statement recorded by the Department was after the service tax along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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