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2019 (5) TMI 1023 - AT - Service TaxImposition of penalty u/s 77 and 78 of FA - Receipt of man power supply service - reverse charge mechanism - HELD THAT:- In the present case, admittedly, the provider of service is a limited company and hence, the appellant is not liable to pay service tax on the Manpower Service received under Revere Charge Mechanism. The penalty is not imposable under Section 77 and 78 of the Finance Act only for the reason that the appellant has deposited the tax on being so pointed out by the Revenue in good faith - appeal allowed - decided in favor of appellant.
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