2017 (6) TMI 717

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....spondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No.169-2012 dated 19/11/2012. 2. Heard both sides and perused records. 3. On perusal of records, it transpires that the issue is regarding only penalty, imposed by the lower authority and upheld by the first appellate authority under the provisions of Section 78 of the Finance Act, 1994. 4. Appellant ....

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....or the demand of service tax liability, appropriation thereof in respect both the categories and also for imposition of penalties. The adjudicating authority as well as the first appellate authority appropriated the amounts paid by the appellant in respect of manpower recruitment and supply agency services and confirmed the demands raised under the category of commercial coaching or training servi....

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....ection 80 may be invoked and penalty may be set aside. 5. On careful consideration, this Bench feels that as regards the penalty under Section 78 for the charges of non-payment of service tax liability in the category of manpower recruitment and supply agency services, there is a strong force in the submissions made by the learned counsel. It is undisputed that the appellant has discharged the en....

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....g service, it is noticed that the appellant has not produced any documents which would indicate that they had specifically billed and collected the value of the study materials supplied to the students. In the absence of any such evidence to show, the demand which have been raised and confirmed by the adjudicating authority would attract the penal provisions as the appellant has already registered....