2016 (9) TMI 486

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....AR - for the respondent ORDER This appeal has been filed by the appellant for setting aside the penalty imposed in the impugned order. 2.  The brief facts of the case are that the appellant is providing the services under the category of Man Power Recruitment or Supply Agency and not paying service tax thereon. During the period of 2009-2010  and 2010-2011, the investigation was....

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....before me. 3.  The contention of the Ld. Counsel for the appellant is that as the appellant has paid amount of service tax alongwith interest and 1% penalty per month for the intervening period as per section 73 (4A) of the Finance Act, 1994. He further submits that in the impugned order the adjudicating authority has gone beyond the show cause notice. As in the show cause notice, it was a....

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....of penalty under section 73 (4A) of the Act were not there during the intervening period. In fact, the provisions of section 73 (4A) came into force w.e.f 08.04.2011 and the show cause notice was issued to the appellant in 2013. Therefore, when the show cause notice was issued to the appellant the provisions of Section 73(4A) of the Act were in force, therefore, I hold that the appellant is entitl....