TMI Blog2015 (11) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... fault was only due to lack of knowledge and there was no contumacious conduct and/or suppression with intent to evade Service Tax, have not been found untrue in the impugned order. Under the facts and circumstances, I hold that the appellant is entitled to the benefit under Section 73(3) of the Finance Act as the tax and interest had been paid under proper intimation. In this view of the matter th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax department that, the appellant has supplied the manpower to M/s Mohan Shriram Nimdeokar (Principal) for under taking the work of commissioning and installation and as such is liable for Service Tax under the category Manpower Requirement Agency Services . It is further undisputed fact in the show-cause notice that the appellant had neither charged Service Tax in their bills nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the default occurred due to ignorance of the provisions of the service tax and further prayed for the benefit of Section 73 (3) as it had admitted the tax liability and deposited the same with interest at the first instance, that to before issue of show-cause notice. However the show-cause notice was adjudicated and the proposed demand confirmed vide Order-in-Original and further penalty was imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad neither charged service tax in its bills nor the same was paid by the principal. Further the stand taken by the appellant that the default was only due to lack of knowledge and there was no contumacious conduct and/or suppression with intent to evade Service Tax, have not been found untrue in the impugned order. Under the facts and circumstances, I hold that the appellant is entitled to the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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