2012 (7) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ohn:   The Appellant had undertaken the job of feeding of husk into the boiler in the factory of M/s Vishal Papertech (India) Ltd. at Derabassi (M/s BPL for short) and received consideration for the service provided. Revenue was of the view that the Appellant should have paid service tax for such consideration received under the heading Manpower Supply Service as defined under Section 65(6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wer conferred under Section 84 of the Finance Act 1994 on the ground that the order is not legal and proper since combined penalty has been imposed under Section 76 and 78. On adjudication of the Show Cause Notice, a penalty of Rs.100/- for every day during the period 16.6.2005 to 18.4.2006 was imposed under Section 76 of the Finance Act. Further, a penalty of Rs.200/- for every day during the per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Section 76 and 77 under the order of the Commissioner exercising power under Section 84 of Finance Act, 1994 are subsisting under the impugned order and therefore the impugned order is not maintainable and that should be set aside.   4. The ld. A.R. for the Revenue submits that the order of the Commissioner (Appeals) was issued on 24.6.2011 after the issue of impugned order. She submits t....