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2021 (9) TMI 181 - CESTAT CHENNAILevy of service tax - Manpower Supply Service - Job works/contract works - appellant has discharged the service tax on the impugned services or not - grant of cum-tax benefit - Penalty imposed after the period 2012 - HELD THAT:- For the period prior to 2012, the issue stands covered in favour of the appellant wherein the Tribunal in G. RAMAKRISHNAN, K. BALAKRISHNAN, P. KANNUSAMY, M. ARULPRAKASAM, R. ATHINARAYANAN, S. SUBBURAYALU VERSUS CCE & ST MADURAI [2019 (3) TMI 42 - CESTAT CHENNAI] has held that as per definition of Manpower Supply Services, the demand cannot sustain for the job works / contract works done by the appellant for TAFE. It is argued by appellant that they have discharged the service tax liability and the matter may be remanded to verify the same and also to look into the issue of cum-tax benefit. On perusal of the impugned order, it is seen that though the appellant has raised this contention, the same has not been considered by the authorities below. The matter with regard to the period after 2012 is remanded to the adjudicating authority who shall determine afresh the duty demand for the period after 1.7.2012 and examine whether service tax on these services has been discharged. Penalty imposed after the period 2012 - HELD THAT:- Being an interpretational issue the appellant cannot be saddled with the guilt of intention to evade tax. Further, there is no allegation or finding of any positive act on the part of the appellant of willful suppression to evade service tax. On such score, imposition of penalty is unwarranted and requires to be set aside. The appeal is partly allowed and partly remanded.
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