2015 (12) TMI 334

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....DER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. US/784/RGD/2012 dtd. 16/11/2012 passed by the Commissioner of Central Excise(Appeals), Mumbai-III, wherein Ld. Commissioner(Appeals) upheld the order-in-original dated 17/2/2012. 2. The fact of the case is that the appellant is engaged in providing services of Manpower Recruitment Agency to various customers. on th....

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....gned order therefore appellant is before me. 3. Shri. Bhushan Jain, Ld. C.A. appearing on behalf of the appellant submits that appellant is small time service provider, illiterate. He was fully co operated the investigating officer. He also submits that appellant has discharged entire service tax liability alongwith interest before the adjudication of the case therefore he pleaded that penalty ....