2010 (10) TMI 243

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....ection?" 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 to as "the said Rules"). 4. The responde....

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....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 106 /2008/COMMR(A)/RAJ dated 29-4-2008 reduced the penalty im....