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2019 (2) TMI 855 - AT - Service TaxNon-payment of service tax - Manpower Recruitment and Supply/Security services - period from January 2013 to January 2014 - reverse charge mechanism - extended period of limitation - Held that:- The bar under Rule 9(i)(bb) of the CENVAT Credit Rules, 2004 is not applicable to the transaction where service receiver is paying service tax under reverse charge mechanism on GAR-7 challan and is taking the credit thereof on the basis of said challan. In the present case, there cannot be any suppression to evade the tax once the assessee is entitled to take CENVAT credit of the same thereby renders the whole situation as revenue neutral - further, mere omission on the part of the appellant has been treated as suppression of facts with mala fide intention to evade the payment of tax which is not justified in law. The appellant after being pointed out by the audit, paid the service tax along with interest and informed the Department vide their letters dated 24.4.2014 and 21.8.2014 and also declared these facts in their ST-3 returns for the relevant period. Therefore, extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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