2009 (3) TMI 143

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....(BR) dt. 19.3.2009 certified on 8.6.2009 in Appeal No. ST/779/2008) Shri R.K. Saini, DR for Appellants. None for Respondent. Per P.K. Das: Heard the ld. DR on behalf of the Revenue. None appeared on behalf of the respondent. 2. The relevant facts of the case, in brief, are that the respondents were engaged in providing services under a category of "Manpower Recruitment Agency Servic....

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....nterest and appropriated the said amount as deposited by them. He also imposed penalties of equal amount to tax under Section 78 and penalties under Section 76 & 77 of the Finance Act, 1994. The Commissioner (Appeals) set aside the penalties in exercise of the powers under Section 80 of the Finance Act, 1994. Hence, the Revenue filed this appeal. 3. Ld. DR on behalf of the Revenue submits that ....

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....pany. However, they have deposited the tax as soon as it came to their knowledge. The Commissioner (Appeals) extended the benefit of Section 80 of the Act as the respondents proved that there was a reasonable cause for the said failure. It is also noted that the respondent deposited the tax with interest long before issue of the show cause notice. So, the Commissioner (Appeals) rightly set aside t....