VISHAL ENGINEERS AND ANR. Vs. CCE

JUDGEMENT

(1.) ALL these four appeals arise out of the two impugned orders and the issue involved is same except for minor differences in the impugned orders. Therefore, these are taken up together and a common order is being passed. Both M/s. Vishal Engineers, M/s. Jani & Co. (appellants) are engaged in providing man power recruitment/supply agency services. It was noticed by the Department that during the period 2005 -06, they had not paid the service tax correctly and therefore the proceedings were initiated. Both these units contested the quantification and the Commissioner (Appeals) called for report from the jurisdictional Assistant Commissioner. On the basis of report received, the impugned orders have been passed. Both these units are in appeal against confirmation of demand and imposition of penalty. The Revenue is now in appeal on the ground that the penalty under section 76 of the Finance Act, 1994 should have been imposed.

(2.) HEARD both sides.

(3.) IT is the submission of learned counsel that this would mean that the Commissioner had allowed the adjustment of demand of service tax, and interest thereon from the excess amount paid by them. Otherwise, there is no need for mentioning the amount excess paid in the order portion.