2013 (5) TMI 147

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.... JUDGEMENT Per Dr. D. M. Misra : This appeal is directed against the Order-in-Appeal No.136/ST/Kol/2012 dated 25.04.2012 passed by Commissioner of Central Excise (Appeals), Kolkata. 2. Briefly stated facts of the case are that the appellant are engaged in providing services of cleaning & manpower recruitment and supply agency, falling under Section 65 (24b) and Section 65 (68) of the Fi....

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....ing authority appropriated the amount already paid and imposed penalty of Rs.5,000/- under Section 77 of the Finance Act, 1994 and equal amount of penalty under Section 78 of the Finance Act, 1994. Aggrieved by the said order, the appellant filed an appeal before the ld. Commissioner (Appeals), who has upheld the order by confirming penalty under Section 77 and Section 78 of the Finance Act, 1994.....

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....s her submission that the amount being statutory expenses and reimbursed to the appellants for making payment , on behalf of their clients, hence, the same were not included in the gross taxable value of the services rendered under bonafide belief that such charges were not to be included in the gross taxable value for payment of service tax. Accordingly, even though the amount was reflected in th....

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....perused the records. I find that the appellants are engaged in providing cleaning services and manpower recruitment and supply agency services, during the relevant period. A difference was found between the gross taxable value shown in the ST-3 Returns, vis-vis, Bank Statements of the Company. This discrepancy was noticed by the audit during the course of audit of their record. Accepting the said ....