2009 (10) TMI 168

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....ed as a service provider under the category of manpower recruitment agency. It was noticed that during the period from October, 2006 to March, 2007 they had failed to make payment of service tax within the time limit and they had also filed the return late. 2. After initiating of proceedings, a penalty of Rs. 44,600 was imposed under section 76 of the Finance Act, 1994 and a penalty of Rs. 1,000 ....

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.... contention that penalty should have been imposed : 1. CCE & ST v. First Flight Couriers Ltd. [2008] 12 STT 127 (Kar.). 2. CCE v. ILLPEA Paramount (P.) Ltd. 2006 (204) ELT 22 (Punj. & Har.). 3. Union of India v. Aakar Advertising & Aakar Communication [2008] 15 STT 256 (Raj.). 4. ETA Engg. Ltd. v. CCE [2007] 8 STT 61 (New Delhi - CESTAT) (LB). 5. I have considered the submissions made by lear....

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....a lenient view as far as penalty under section 76 is concerned. I also rely on the decision of the Tribunal in the case of CCE, Rajkot v. Shri BSGK Shastry in Appeal Nos. Service Tax/120, 121/2008, CCE, Rajkot v. Port Officer, Okha in Appeal No. Service Tax/126/2008 wherein it has been held that penalty under section 76 of Finance Act, 1994 can be reduced or set aside under section 80 of the Finan....