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2016 (12) TMI 664 - AT - Service TaxWhether the Commissioner (Appeals) has rightly deleted the penalty imposed under Section 77 and 78 and extended the benefit of Section 80 of the Finance Act, correctly? - Held that: - I find that the issue is no longer res-integra in view of the ruling of Hon’ble Allahabad High Court, in the case of H.M. Singh Vs Commissioner of Central Excise and Service Tax, [2014 (9) TMI 218 - ALLAHABAD HIGH COURT], wherein Hon'ble High Court have taken notice that at the material time there was a general mass unawareness among the service providers on which the service tax was liable to be deposited particularly on the component of provident fund, received from the recipient of service to whom the “Manpower Services” were provided. The Hon'ble High Court further held that under such facts and circumstances, there was no fraud, collusion, willful misstatement or suppression of facts or any contravention with any intent to evade the payment of tax - it was also held that mere failure to declare does not amount to willful suppression. There must be some positive act from the side of the assessee to find willful suppression - appeal dismissed - decided in favor of respondent-assessee.
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