2015 (12) TMI 1571

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....L. Karaliya,  (A.R) for respondent ORDER This appeal is directed against Order-in-Appeal No.P-I/RKS/31/2012 dated 02.03.2012. 2.  Heard both sides and perused the records. 3.  On perusal of the records, we find that the issue involved in this case is regarding the setting aside of the penalties imposed by the lower authorities on the appellant. 4.  Ld. Counsel su....

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.... Commr. of Cus. And C. Ex.   2008 (11) S.T.R. 42 (Tri.Bang.)   Upheld by Kerala H. C.    2015 (38) S.T.R. 957 (Ker) (iii)  Raj Kumar Ora Vs. Commissioner of C. Ex.   2009 (14) S.T.R. 836 (Tri.-Del.) (iv)  Garodia  Special Steels Ltd. Vs. Commissioner of C. Ex.   2015 (38) S.T.R.527 (Tri. Mumbai) (v)  Ralson Carbon Black Ltd. Vs. Commr. of ....

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....e to discharge the service tax liability under the category of Manpower Recruitment or Supply Agency Services.  We also find that the appellant had charged and collected the service tax from their clients but did not deposit the same into the Government treasury,   these findings are recorded by the first appellate authority in the impugned order at paragraph No.9.  Appellant i....