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2021 (9) TMI 460 - AT - Service TaxShort payment of Service Tax - manpower recruitment or supply agency service - tax paid only on 75% of gross service value under reverse charge mechanism as per the provisions of N/N. 30/2012-ST dated 20th June, 2012, whereas liability was of 100% - suppression of facts or not - Extended period of limitation - HELD THAT:- The non-payment by the appellant for the said period is merely due to his bonafide belief of his liability to the extent of paying the service tax at 75% of the service value. Once there is no apparent malafide on part of the appellant and in view of the aforesaid bonafide belief of the appellant, fastening the allegations as that of concealment fraud and suppression are held to be highly unjustified. The alleged non-payment cannot be called as willful or intentional act of the appellant to evade the payment of duty. Otherwise also, there is no denial on part of the Department that the balance service tax on 25% value of the service has already been paid by the service provider. The Department, thus, has received 100% tax amount on the impugned transaction. Confirming such liability again under the pretext of the amendment of the applicable Notification will be nothing but will amount to receiving tax twice for the same transaction. Extended period of limitation - HELD THAT:- Without going into the other merits of the status of appellant as to whether it is a business entity or a body Corporate or a charitable trust, it is made clear that the appellants liabilities stands already discharged. The demand should not have been confirmed - the Department was not entitled to invoke the extended period of limitation for no willful suppression on part of appellant that too with intent to not to pay duty (full duty already stands paid). Appeal allowed - decided in favor of appellant.
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