2001 (11) TMI 1

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....) Ltd. have filed this appeal being aggrieved by the impugned order in which the Commissioner (Appeals) has confirmed the imposition of penalty for submitting return late under Section 70 of the Finance Act, 1994. 2. Shri S.K. Pahwa, ld. Advocate, submitted that the appellants are a man power recruitment agency and the services rendered by them were made chargeable to Service Tax with effect fr....

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....uch penalty of more than Rs. 2000/- cannot be imposed on them. 3. Countering the submissions Ms. Ananya Ray, ld. SDR submitted that the offence was committed by the appellants before the amendment was brought into force and the penalty imposable under unamended Section is imposable on them. 4. We have considered the submissions of both the sides. A penalty can be imposed only under the provi....