2019 (1) TMI 977

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....or the Respondent: Ms. Tamana Alam, DR ORDER PER: RACHNA GUPTA The appellant herein is engaged in manufacture of MS billet and was availing Manpower Supply Service rendered by various service providers to them. Department during the course of audit of accounts and records of the appellant for the period of June 2013 to September 2014 observed that the appellant has made the payment of Rs.....

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.... It is impressed upon as the reason for not discharging the alleged liability and for not even obtaining the registration for the purpose. It is further impressed upon that after the Department raised the demand, the appellant deposited the service tax even before the issuance of the SCN. It is submitted that penalty in the given circumstances is not at all imposable. Same is prayed to be set asid....

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.... appellant. 5. I observe that period involved herein is of the year 2013-14. The demand as been raised qua receiving the manpower services was not taxable till 30.06.2012 i.e. till the preceding year of the period involved. No doubt till 29.10.2014 i.e. when the audit was conducted by the Department, the appellant had neither got itself registered nor had discharged the service tax liability bu....

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....herance of Section 83 of Finance Act, 1994 and even Section 80 of the Finance Act makes it clear that where any penalty has been paid prior the issuance of SCN no penalty either under Section 76 or 77 or 78 of the Finance Act shall be any more liable. It is apparent from record that the SCN in the present case was issued on 01.05.2015. It is also apparent from the e-challans enclosed on record dat....