2018 (9) TMI 752

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....Bhanu Kiran, Assistant Commissioner (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. VIZ-EXCUS-002-APP-054-15-16 dated 18.11.2015. 2. Heard both sides and perused the records. 3. The facts of the case are that the appellant was a service tax registrant for providing services under the category "Maintenance or Repair Agenc....

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.... statements it was noticed that for the rendition of services, during the period Apr, 2007 to Mar 2010 the appellant did not discharge service tax liability of Rs. 8,86,215/- (inclu Cesses) under "Manpower Recruitment or Supply Agency Service". It was held that the appellant was well conversant with legal provisions contained in service tax law, but intentionally suppressed the facts from departme....

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....t, and penalty of Rs. 10,000/- imposed under Section 77(1)(a) for delay in registration and Rs. 10,000/- under Section 77(2) FA 1994, for non-filing of ST-3 returns. 4. Aggrieved by such an order, an appeal was preferred to the First Appellate Authority. The First Appellate Authority after following due process of law, rejected the appeal. 5. On perusal of records, it transpires that the iss....