2015 (2) TMI 839

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.... The appellant is in appeal against the impugned order wherein penalty under Section 78 of the Finance Act, 1994 has been confirmed against them. 2. Brief facts of the case are that the appellant is engaged in the activity of job-work by way of doing work of casting, breaking, finishing material handling and packing of C.I. casting and fittings within the factory of their principals. It is a....

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.... order, the appellant is before me. 3. Heard both sides. 4. The learned counsel for the appellant submits that in this case the activity undertaken by the appellant was in the nature of jobwork which is not eligible to service tax under the category of Manpower Recruitment or Supply Agency Service. Although the appellant has collected the service tax from their principals which has been paid....

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....ding Manpower Recruitment or Supply Agency Service during the course of Audit. Instead of litigate the matter; the appellant collected the service tax from their principals as whatever service tax paid by the principals is entitled to take CENVAT Credit. In these circumstances, it cannot be said that the appellant was having any intention to evade the payment of service tax. Therefore, when object....