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2019 (10) TMI 889 - AT - Service TaxImposition of penalty - Wrong availment of credit - Man-power Supply Agency Services provided - appellant has reversed the entire wrongly availed credit along with interest before issuance of show-cause notice - intent to evade present or not - HELD THAT:- As per sub-section (3) of section 73, no SCN is to be issued when the credit is reversed on being pointed out by officers of the department. The present SCN has been issued alleging for fraud and suppression of facts on the appellants. The suppression alleged by the department is that while reversing the wrongly availed credit, the appellant has not reversed the entire amount. This cannot be considered as positive act of suppression of facts with intention to evade payment of service tax - Moreover, when the audit party pointed out the error, they reversed the entire amount. The entire figures were correctly reflected in the accounts of the appellant. There are no ingredients to attract sub-section (4) of section 73 of the Finance Act, 1994 - penalty not warranted - appeal allowed - decided in favor of appellant.
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