2010 (10) TMI 243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reduced below the limit prescribed by the section?" 2. Heard Mr. Darshan Parikh, learned Senior Standing Counsel appearing for the appellant-revenue. Despite service of notice nobody appears on behalf of the respondent. 3. The brief facts of case are that M/s. B.S.G.K. Shastry, 17-A-NS, Reliance Greens, Motikhavadi, Dist-Jamnagar (hereinafter referred to as the "respondent") has been holding Service Tax Registration bearing Regn. No. JMN/MRA-04/S. TAX/2006-2007 under Section 69 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as "the said Act") under the category of "Man power Recruitment & Supply Agency" and has undertaken to comply with the conditions prescribed in the Service Tax Rules, 1994 (hereinafter referred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upon them under Section 76 of the said Act for failure to make the payment of Service Tax within prescribed time limit under Section 77 of the said Act for failure to file the Service Tax Return in form ST-3 within prescribed time-limit. 8. The Adjudicating Authority vide Order-in-Original No. 038/Service Tax/2008 dated 28-1-2008 and 992 to 993/Service Tax/2007 dated 3-10-2007 imposed penalty of Rs. 74,049/- and 86,738/- under Section 76 of the said Act and Rs. 1000/- under Section 77 of the said Act respectively. 9. Being aggrieved by the said O-I-O, the respondent preferred appeal before the Commissioner (Appeals), Central Excise, Rajkot. The Commissioner (Appeals), Central Excise, Rajkot vide Order-in-Appeal No. 105 to 10....