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2009 (10) TMI 227 - CESTAT, NEW DELHIPenalty- The assesese was supplying manpower to ‘K’ Ltd. without discharging any service tax liability. On being pointed out by preventive officers of Central Excise he paid service tax for the relevant period along with interest. In adjudication, the original authority confirmed demand of service tax. However, he found that there was no cogent reason to believe that non-payment of tax was intentional and there was a suppression of facts with intent to evade payment of service tax and, dropped the proposal to impose penalty under section 78. The Commissioner revised the order of the adjudicating authority and imposed penalty under section 78 on the assesesee. Held that- levy of manpower recruitment and supply agency was introduced on 16.6.2005. The assessee was an individual person and supplied manpower to the limited company. It was noted that as soon as, it had come to the knowledge of the assessee, he had paid the tax along with interest. The assesese was not disputing the deposit of tax with interest. There was no material available on suppression of facts with intend to evade payment of duty. In any event, the levy was introduced on 16.6.2005 and the delay of payment of tax was not deliberate and, therefore, the original authority rightly invoked section 80, thus the order of Commissioner was to be set aside. The order of the original authority was to be restored.
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