TMI Blog2023 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that they have not charged the Service Tax on their clients and they have paid the Service Tax based on the quantification done by the Department wherein cum-tax benefit has not been granted. From the Show Cause Notice and Order-in-Original it is seen that the Department has not disputed the appellant s claim that they have not charged/collected the Service Tax from their clients. In such a situation when the Appellant has not charged the Service Tax on their clients they are entitled to the cum-tax benefit in terms of Section 67(2) of the Finance Act, 1994. Matter remanded to the Adjudicating Authority - Appellant should be allowed to get the benefit of cum-tax benefit and the amount of the Service Tax is required to be quantified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the help of Learned AR. The following facts emerged: (i) The Appellant is provider of Manpower to reputed firms like L T and Reliance. (ii) Reliance and L T were undertaking some commercial or industrial construction services for which Manpower services were provided by the Appellant. These two companies took the view that there is no need to pay Service Tax by the Appellant. Therefore, the Appellant did not take any registration for the service provided by him. (iii) After investigation by the DGCEI, it was noticed that the Appellant has provided Manpower services during the period March 2007 to March 2008. The Show Cause Notice was issued on 30.10.2008. (iv) The Appellant has paid the entire demanded Service Tax amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit should have been granted to them while quantifying the Service Tax demand. 3. After going through the appeal papers and the relevant documents and hearing the Learned AR at length, it is seen that there is no dispute that entire amount of Service Tax as demanded in the Show Cause Notice has been paid by the Appellant even before issue of the Show Cause Notice. It is not known as to whether the Appellant was even made aware of the fact that if the interest is paid by them, the Appellant would get complete waiver of the penalties. It is also seen that the Appellant has claimed that they have not charged the Service Tax on their clients and they have paid the Service Tax based on the quantification done by the Department wherein cum- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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