No Penalty for Service Tax on Manpower Supply Services Due to Prompt Payment and Revenue Neutrality Under RCM.

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....Imposition of penalty - service tax paid on Manpower supply services under RCM - being pointed out the audit party, without waiting, the Appellant immediately deposited the entire service tax amount along with interest much before the issuance of SCN - when credit is available to an assesee itself it cannot be said that there is any intention to evade payment of duty - payment o tax is revenue neutral - no penalty....