2008 (7) TMI 226

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..... Sudha Koka for the Appellant. A.N. Kapali for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member. - This revenue appeal arises from OIA No.27/06, dated 16-3-2006 by which the Commissioner (Appeals) has set aside the penalty imposed in OIO No. 63/Divn. III/2005-06, dated 10-11-2005. The assessee was covered under the category of 'Manpower Recruitment Agency' and had obtained service ....

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....ssue of show-cause notice but explained the circumstances which put her under great mental pressure and pleaded for waiver of penalty. 2. Learned SDR points out to several judgments noted in ST-3 Form to support the revenue's case. It is her submission that the assessee was not entitled to retain the service tax after due collection. They had paid it only after it was pointed out after a lapse ....

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.... for imposition of penalty. 5. Learned Chartered Accountant at this stage submits that he be given an opportunity to submit before the Commissioner, the quantum that was required to be quantified under different sections and he would contest the case on the quantum of penalty. This is opposed by learned SDR who submitted that the penalty imposed is justified for the lapse done and it does not r....