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2017 (11) TMI 540 - AT - Service TaxPenalty - proviso to Section 73(1) - Extended period of limitation - manpower recruitment agency service - department found that the activity undertaken by the appellant was liable to be classified under manpower recruitment agency service and the 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 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 in the show cause notice that he has suppressed the facts with intention to evade tax - penalty unjustified - appeal allowed - decided in favor of appellant.
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