2019 (1) TMI 1108

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....al) Shri. G. Vijayabalan, Advocate for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench : The appellant is aggrieved by the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. 2. Brief facts are that the appellants are engaged in providing Manpower Recruitment and Supply Agency Services. On scrutiny of records, it was noticed that t....

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....as discharged the service tax along with interest much before the issuance of the Show Cause Notice. He relied on the decision in the case of C.C.E. & S.T., LTU, Bangalore Vs. M/s. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) S.T.R 3 (Kar.) and prayed that the penalty may be waived. 4. Ld. AR Shri. S. Govindarajan appearing on behalf of the respondent supported the findings in the impug....