2019 (10) TMI 889

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..... ORDER Per Bench: Brief facts are that the appellants are engaged in providing Man-power Supply Agency Services. During the course of audit, certain objections were raised mainly with regard to wrong availment of credit. On being pointed out, the appellants reversed the same along with interest. Later on, show-cause notice was issued proposing to demand penalty for the wrongly availed credit. Af .....

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..... case, there is no determination of service tax demand. The appellant had paid the amount even before the issuance of the show-cause notice on being pointed out by the audit party. The present show-cause notice proposes only to impose penalty. There are no findings with regard to any intention to evade payment of service tax on the part of the appellants. The Commissioner (Appeals) taking note of .....

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..... credit along with interest before issuance of show-cause notice. As per sub-section (3) of section 73, no show-cause notice is to be issued when the credit is reversed on being pointed out by officers of the department. The present show-cause notice has been issued alleging for fraud and suppression of facts on the appellants. The suppression alleged by the department is that while reversing the w .....

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