2017 (7) TMI 721

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....n pleased to set aside the penalty under Section 76 of the Act, observing that the penalty under Section 78 have been imposed, penalty under Section 76 is not impossible and penalty under Section 77 have been retained. 2. The brief facts of the case are that the appellant is registered with the Department, providing service under the head Man Power Recruitment or Supply Agency Services. SCN dated 05th January, 2009, was issued alleging therein that pursuant to search in the premises of the appellant on 23/04/2008 from the documents recovered revealed that in certain cases appellant had charged service tax on the gross amount received from the customers. But in several cases, the appellant had charged service tax, only on the amount shown....

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....dy deposited of Rs. 8,25,046/- be not appropriated invoking the extended period of limitation. Further, penalty was imposed under Section 76, 77 and 78 of the Act. The appellant did not file any defence reply. Thereafter, personal hearing was fixed on 03/11/2009 and 05/11/2009, but no one appeared. However, vide letter dated 05/11/2009 appellant requested to adjourn the hearing for 15 days. Again hearing was fixed on 12th and 14th November, 2009 but no one appeared. After that hearing date was fixed on 24th November, 2009. Thereafter on 23/11/2009 an adjournment application was received seeking time. Thereafter, he fixed the date of hearing on 03rd December, 2009, when no one appeared and again on 04/12/2009, further prayer for adjournment ....

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.... a proper defence reply to the show cause notice. For the same reason they could not make an effective appearance and were seeking repeatedly the time for hearing. The Commissioner (Appeals) was pleased to confirm the demand and penalty under Section 77 and 78 of the Act, only deleting the penalty under Section 76 of the said Act. Being aggrieved, the appellant is before this Tribunal. 3. The appellant is absent on call. The notices were issued by post earlier, which are returned back un-served and further notice issued on 29th March, 2017 through the Commissioner, the service report of which is still awaited. Accordingly, It is decided to hear the appeal ex-parte. 4. Heard learned A.R. for the revenue and perused the records. It is u....