2013 (1) TMI 215

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....Adv. Respondent Rep by: Shri S.K. Mall, AR Per: M.V. Ravindran: Since the issue involved in all these stay petitions is identical, we take up all the stay petitions together for disposal by a common order. We find that these stay petitions are filed for the waiver of pre-deposit of following amounts:     (a) Appeal No.348/12 penalty of Rs.200/- per day under Section 76 o....

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..../- per day under Section 76 of the Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant herein has been rendering the services of Manpower Recruitment and Supply Agency Services. 3. Learned counsel on behalf of all the appellants take us through the orders in original and su....

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....stat) and submits that an identical matter was before the coordinate Bench and the Bench has held in favour of the assessee after considering the contract and the service. Learned DR reiterated the findings of the lower authorities. 4. After careful consideration of the submissions made by both sides, we find that the adjudicating authority, in orders in original has specifically recorded that ....