2018 (9) TMI 1497

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.... the Respondent ORDER Per: P DINESHA This is an assessee's appeal wherein the assessee has challenged the order of Commissioner of Central Tax (Appeals), Belgaum dated 25.11.2017. It is the case of the assessee that the appellant who is the recipient of Manpower Supply Service/Security Agency Service was liable to service tax under reverse charge mechanism. It is the further case of t....

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.... considered it as an excuse for contravention of law and procedure. Admittedly tax cannot be demanded or collected without any authority of law. When an appellant pleads that there is no loss to the Revenue, there can also be no case for suppression or fraud since admittedly the appellant has paid the duty along with interest on being pointed out which fact becomes evident from the fact that the a....