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2017 (6) TMI 1069 - CESTAT NEW DELHIPenalty u/s 78 of FA - purchase commission paid to the overseas agent - reverse charge mechanism - Held that: - before initiation of show cause proceedings, the appellant had deposited the Service Tax along with interest attributable to services received by it from the overseas service provider - The issue as to whether service tax was liable on the recipient of service was contentious one - it cannot be said that appellant was involved in the activities concerning fraud, collusion, suppression etc., with intent to evade payment of service tax. Therefore, imposition of penalty u/s 78 ibid can be set aside - appeal allowed - decided in favor of appellant.
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