SHREE SAMARTH ASSOCIATES Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(BOM)-2017-9-348
HIGH COURT OF BOMBAY
Decided on September 12,2017

Shree Samarth Associates Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

A.S.OKA,J. - (1.) By order dated 23rd August, 2017, the parties were put to notice that this appeal will be taken up for final disposal at admission stage on the substantial question of law noted in the said order.
(2.) The appellant has taken an exception to the judgment and order dated 29th September, 2015 rendered by the Customs, Excise and Service Tax Appellate Tribunal (for short "Appellate Tribunal"). The appeal preferred by the appellant before the Appellate Tribunal was directed against the order-in-appeal passed by the Commissioner of Central Excise (Appeals), Pune.
(3.) The appellant is engaged in providing temporary labourers to various service recipients. The registration of the appellant is under the category of "Manpower Recruitment Agency Service". A show cause notice cum-demand notice was issued making a demand of Rs. 36,15,934/- with interest. Even penalty was proposed. The adjudicating authority confirmed the demand and also imposed penalty. The first appellate authority reduced the liability as well as penalty. The tax liability was reduced from Rs. 36,15,934/- to Rs. 16,25,417/- along with interest. Accordingly penalty under Section 78 was reduced and penalty under Section 77 was upheld.;


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