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2019 (1) TMI 977 - AT - Service TaxImposition of penalty - Manpower Supply Service - non-payment of service tax - case of appellant is that the Manpower Supply Service was not taxable till 01.07.2012 - Held that:- The demand as been raised qua receiving the manpower services was not taxable till 30.06.2012 i.e. till the preceding year of the period involved. No doubt till 29.10.2014 i.e. when the audit was conducted by the Department, the appellant had neither got itself registered nor had discharged the service tax liability but the aforesaid unawareness due to the impugned amendment being very much proximate to the period of demand, the possibility of appellant being unaware cannot be ruled out. Since the allegations of tax evasion on the ground of mis-representation and fraud are serious in nature, the heavier burden was upon the Department to prove some positive act on part of the appellant of the alleged intentional tax evasion. But except the submission that the tax was not paid till it was noticed by the Department there is no other evidence on record - also, it is also apparent from the e-challans enclosed on record dated 31.01.2015 that the entire amount of service tax as demanded was paid alongwith the interest on the said date i.e. much prior the issuance of the impugned SCN. For the given circumstances also, the question of imposition of penalty upon the appellant does not at all arise. Penalty not imposable - appeal allowed - decided in favor of appellant.
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