2019 (5) TMI 1023

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..... ice tax on the Manpower Service received under Revere Charge Mechanism. The penalty is not imposable under Section 77 and 78 of the Finance Act only for the reason that the appellant has deposited the tax on being so pointed out by the Revenue in good faith - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51687/2016-Cus (DB) - Final Order No. 50449/2019 - Dated:- 19- .....

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..... July, 2012 to Feb,2013. Further, facts are that though the appellant was not liable to pay service tax under Reverse Charge Mechanism as the said notification provides for payment of service tax by the receiver of service, 2 where the service provider is an individual or HUF or partnership firm, AOP. In the present case, admittedly, the provider of service is a limited company and hence, the appel .....

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