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2018 (11) TMI 26 - AT - Service TaxPenalty u/s 77 and 78 of FA - Liability of service tax - Manpower Supply Agency Service - reverse charge mechanism - Held that:- The manpower supply service is covered under the definition of input service and the input credit is available to the appellant and thereby making the whole transaction as revenue neutral - no malafide intention can be inferred if the transaction is revenue neutral and extended period can also not be invoked. Further, the impugned period of dispute is from July 2012 to September 2013 whereas the SCN was issued on 08.12.2016 which is beyond the normal period of one year. Further, the only ground on which the Commissioner (A) has invoked the extended period is that the appellants have not disclosed the said fact in their return and thereby suppress the material facts. The penalty is not sustainable - appeal allowed - decided in favor of appellant.
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