2010 (11) TMI 376

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....Chakraborty, SDR, for the Respondent. [Order].  - Heard both sides. 2. The appellant filed this appeal against the impugned order challenging imposition of penalties imposed under Section 76, 77 and 78 of the Finance Act. 3. The contention of appellant is that appellant is a proprietory concern and they had supplied and worked as a labour contractor for supply of labour ....

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....d supply agency has undergone various amendments. In the beginning the scope of the service was only manpower recruitment agency. With effect from 16-6-2005 by amending, the same as man power recruitment and supply agency and the definition during that period was manpower recruitment and supply agency by commercial concern. With effect from 1-5-06, the word commercial concern is substituted with a....

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....rred to under provision if the assessee provides that there was reasonable cause for the said failure. Section 76 of the Act provides a penalty if there is a failure to pay Service Tax. Section 77 of the Act provides if a person is liable to pay Service Tax are required to take registration. Fails to take the registration and fails to comply with the provisions of the Act, is liable for penalty. S....