2017 (11) TMI 540

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..... e fact of rendering taxable service was unearthed only because of the verification conducted by the officers of the department and the appellant had suppressed the taxable value - Held that: - the appellant has started supplying the manpower from 1-5-2008 and at that time this service was not taxable and this service was made taxable with effect from 16-5-2008 and therefore the appellant was not .....

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..... ected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant was engaged in rendering manpower recruitment agency service without registering with the department as service tax provider. As the appellant had not discharged their service tax liability under the above said service during the period from May, 2008 to December, 2008, action was initiated against the ap .....

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..... rieved by the order, the appellant filed the appeal before the Commissioner and the Commissioner also rejected the appeal. 3. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the impugned order imposing penalty under Section 78 is not sustainable in law as the conditions for imposing penalty under Section 78 does not exist in the present case. He .....

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..... inted out by the Department, the appellant deposited the service tax along with interest before the issue of show cause notice. He further submitted that this is not the case where the appellant has wilfully abstained from paying the service tax. The appellant bonafidely believed that he is not liable to pay service tax but he paid the tax immediately when the department pointed out the same. He f .....

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..... taxable and this service was made taxable with effect from 16-5-2008 and therefore the appellant was not aware that his activity is taxable service. Further when the department on verification pointed out, then immediately the appellant deposited the service tax along with interest before the issue of show cause notice and that itself shows his bona fides to pay the tax and there is no allegation .....

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