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2019 (2) TMI 1614 - AT - Service TaxPenalty - Service Tax under Information Technology Software Services paid on being pointed out - Reversal of CENVAT Credit availed on Management, Maintenance or Repair Services on being pointed out - HELD THAT:- As per Sub-Section 3 of Section 73, when the service tax amount along with interest is discharged prior to the issuance of Show Cause Notice, no penalties are required to be imposed. In fact, no Show Cause Notice even can be issued by the Department - Penalties unwarranted and is set aside. Management or Business Consultancy Services - reverse charge mechanism - demand of service tax - Revenue neutrality - HELD THAT:- Indeed, since the demand is under reverse charge mechanism, if the tax is paid, the appellant would be eligible to avail the Credit as input service. The demand is entirely invoking the extended period of limitation. Therefore, being a revenue neutral situation, demand do not sustain. Manpower Recruitment or Supply Agency Services - demand of service tax - extended period of limitation - HELD THAT:- The demand is entirely invoking the extended period - reliance placed in the case of M/S. COROMANDEL INFOTECH INDIA LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE [2019 (1) TMI 323 - CESTAT CHENNAI] - demand do not sustain. Appeal allowed - decided in favor of appellant.
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