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2018 (9) TMI 90 - CESTAT AHMEDABADExtended period of limitation - suppression of facts - Manpower Recruitment or Supply Agency services - whether the appellant is required to pay service tax under Manpower Recruitment or Supply Agency services? Held that:- The ingredients for invoking the extended period as well as for imposing penalty under Section 78 are same - Despite change in the definition of Manpower Recruitment and Supply agency made on 16.06.2005 and the service recipient was an excisable unit therefore, there was no reason either for the appellant or for the service recipient about ignorance from changes in the law. Therefore, the reasons stated by the appellant that as per advice of their service recipient they were under bonafide belief that the services are not taxable, do not appears to be satisfactory - the appellant could not make out a case of reasonable cause for non-payment of service tax. Reliance on the provisions of Section 73(3) - Held that:- This is clear from the fact of non-payment of service tax and the payment of service tax along with interest was made only after detection by the department. Moreover, the extended period was invoked on the ground of suppression of facts, therefore, as per sub-Section (4) of Section 73, the benefit of Section 73(3) is not available to the appellant. Also, the penalty was rightly imposed under Section 78 by the lower authorities. Appeal dismissed - decided against appellant.
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