2017 (11) TMI 345

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....or the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Brief facts of the case are that the appellant is registered with Service Tax Department for providing the taxable service namely, Manpower Recruitment Agency service. The Service Tax department investigated the matter and found that during the period 2005-06 to 2007-08, the appel....

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.... option for payment of reduced amount of penalty under Section 78 ibid was provided to the appellant. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 12-10-2011 has upheld the adjudication order. Hence, the present appeal is before the Tribunal. 2. The ld. Consultant appearing for the appellant submitted that the service tax along with interest was paid by the appel....

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....eposited twenty five percent (25%) of penalty imposed under Section 78 ibid within thirty days from the date of receipt of the corrigendum to the adjudication order. Since the reduced amount of penalty has already been deposited by the appellant within the stipulated time provided under Section 78 ibid, in our view, the appellant should get the benefit of such reduced amount of penalty and no furt....