TaxTMI 
TaxTMI 
2019 (9) TMI 1145
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd Shri. S. Govindarajan, Ld. AR, appeared and argued on behalf of the Revenue. 3.1 The contentions of the Ld. Advocate for the appellant are summarized as under :- (i) The appellant provided Manpower Recruitment or Supply Agency Services exclusively for the plant and machinery of M/s. ACC Ltd., Madukkarai; (ii) The Revenue conducted investigation and thereafter, issued Show Cause Notice dated 22.02.2011 demanding Rs. 11,36,600/-; (iii) That the appellant is a proprietorship concern and was under a bona fide belief that there was no need to file Service Tax returns; (iv) An amount of Rs. 9,00,846/- was paid before issuance of Show Cause Notice, which has been appropriated vide Order-in-Original dated 22.02.2012; (v) That there is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Section 78 of the Finance Act, 1994. 7.1 Facts are not in dispute. Hence, the matter is required to be decided mainly on the orders/decisions relied on by both the parties. It is also a matter of record that under similar circumstances, this Bench has extended the benefit of Section 80 ibid. by deleting the penalty under Section 78 in the appellant's own case vide Final Order No. 40593/2019 (supra). 7.2 In the cases relied on by the Revenue, which are referred to at paragraph 4 of this order, we find that the default was absolute i.e., the assessees therein had not at all deposited the Service Tax collected with the Government, which drove the Hon'ble Courts to conclude that the penalty was warranted. Under those circumstances, the Courts....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eturns and the subsequent remittance of Rs. 9,00,846/- through his statement. So, everything was known clearly as early as 2009 itself. "Provided that in respect of the cases where the details relating to such transactions are recorded in the specified records for the period beginning with the 8th April, 2011 upto the date on which the Finance Bill, 2015 receives the assent of the President (both days inclusive), the penalty shall be fifty per cent. of the service tax so determined : Provided further that where service tax and interest is paid within a period of thirty days of - (i) the date of service of notice under the proviso to sub-section (1) of section 73, the penalty payable shall be fifteen per cent. of such service tax and p....