2019 (4) TMI 24

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....dvocate For the Appellant Shri S. Govindarajan, For the Respondent ORDER Per Bench The brief facts of the case are that appellants had registered for providing services under Man Power Recruitment or Supply Agency Service. It appeared that they have not discharged service tax on the entire taxable value for which SCN was issued proposing to demand short paid service tax along with inte....

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....ulated as per the amounts received excluding the service tax as shown in the TDS certificate the amounts paid by the appellant would be correct. He argued that there was no suppression of facts on the part of the appellants and the delay in paying service tax was only due to the delay in receiving dues from the customers. He requests that a lenient view may be taken and the penalties imposed under....

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.... On this issue, we are of the considered opinion that the matter requires to be remanded to the adjudicating authority for the limited purpose of requantifying the demand after considering the plea put forward by the appellants with regard to incorrect calculation. 6. Ld. counsel has also pleaded to set aside penalties imposed under Section 76 & 78 of the Finance Act, 1994. He submits that pena....