2019 (6) TMI 14

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.... come in appeal only against the interest liability and penalty under Section 78 of the Finance Act, 1994. 2. The appellant is a registered service provider, providing 'Manpower Recruitment/Supply Agency Services'. Entertaining a doubt that on preliminary verification of Third Party Data the appellant's total income did not tally with that declared in its Balance sheet, as declared in ST-3 Return....

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....aining the late fee charged under Section 70 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994 of Rs. 1,13,100/-. Aggrieved, the assessee is in Appeal before this forum. 3. Today when the matter was taken up for hearing, Shri S. Janakiraman, Ld. Advocate appearing for the assessee submitted that the Ld. Commissioner (Appeals) has deleted the tax liability on the reimbursem....

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....ention to the table at page-2, paragraph-4 of the SCN, he submitted that the difference of late fee as arrived at Rs. 40,000/- was correct. 4. Ld. DR, Shri M. Jagan Babu, AC, supported the findings of the lower authorities. 5.1 From the discussions in the Order-in-Original as well as the impugned order, I do not find any explanation by the authorities below on the above argument that the final d....

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....by the Ld. Commissioner (Appeals). Moreover, the appellant has also proved its bonafides when it claimed that it had made payments right from investigation stage itself. Considering the above peculiar facts, I am of the considered opinion that the appellant has made out a case for exercising discretion under Section 80 of the Finance Act, 1994 and hence, I direct the deletion of penalty under Sect....