2009 (10) TMI 227

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....The appellant filed this appeal against the imposition of penalty of Rs. 1,000 under section 37 and Rs. 2,39,759 under section 78 of the Finance Act, 1994 vide revised order passed by the Commissioner under section 84 of the Finance Act, 1994. The learned Advocate on behalf of the appellant submits that the service tax was levied on manpower recruitment and supply agency service on 16-6-2005. He s....

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....nalty under section 78 of the Act is not sustainable. 2. Learned SDR on behalf of the revenue reiterates the finding of the Commissioner (Appeals). He submits that the demand of tax is for the extended period and, therefore, the imposition of penalty under section 78 of the Act is warranted. He cited the case-law referred in the grounds of appeal. He also submits that Central Excise Officers de....

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....so find that the person, who is the noticee, providing taxable service in the instant case is not a very educated person. He is merely a literate person just able to read and write. He appeared not competent to understand the provisions of statute and cannot decide himself what is payable and what is not taxable or payable unless told by somebody. Despite this what is appreciable here is that he p....

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....adjudicating authority. The contention of the learned SDR is that the demand has been confirmed by invoking the extended period of limitation meaning thereby the non-payment of tax with intent to evade payment of duty. I am unable to accept the contention of the learned SDR. It is seen that levy of manpower recruitment and supply agency was introduced on 16-6-2005. The appellant is an individual p....