2018 (6) TMI 330

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....No: NGPÆXCUS/000/APPL/212/17-18 dated 09/08/2017passed by the Commissioner of GST & Central Excise (Appeals), Nagpur. 2.  None appeared on behalf of respondent despite notice. On perusal of the records it transpires that the issue lies in a very narrow compass. Accordingly, the appeal is taken up for disposal even in the absence of any representation from the respondent. 3.  Hear....

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....de, I find that the first appellate authority in the impugned order has in paragraph 28 and 30 categorically recorded the finding which is reproduced. "28. Whereas, the appellant has submitted that the Man Power Supply Agencies had paid service tax on 100% of the gross amount charged and hence the entire amount of service tax leviable was paid to the credit of the Central Government. The Appellan....

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.... of the law settled by the Hon'ble Apex Court as mentioned above. I also observe that the Reverse charge mechanism was just introduced from 01.07.2012 and it did take some time for the appellants as well as their vendors to take note of the same and understand this new form of levy. Therefore the instant demand of Service tax as per Annexure-A of the instant SCN appears to be not sustainable. ....