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2015 (12) TMI 152 - CESTAT BANGALOREDemand of service tax - Manpower Recruitment or Supply Agency services - imposition of penalty - Held that:- Neither any specific allegations have been made in the show cause notice nor any findings recorded in the impugned order that non-payment of service tax by the appellant within the stipulated time-frame, is on account of any wilful suppression or mis-statement of facts, with intent to evade payment of service tax. Further, I find that the original authority in the adjudication order dated 2-5-2011 has refrained himself from imposing penalty under Section 78, by invoking provisions of Section 80 of the Act, which clearly demonstrates that non-payment of service tax by the appellant was not due to wilful suppression coupled with the intention to evade payment of service tax - In the absence of any wilful suppression, etc., on the part of the appellant to defraud the Govt. revenue, I am of the opinion that Section 73(3) of the Act will have application in the present case, for non-initiation of any proceedings for recovery of the penalty amount, in view of the fact that the service tax along with interest has been paid by the appellant, before issue of the show cause notice. - Decided in favour of assessee.
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