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2013 (5) TMI 367 - AT - Service TaxWaiver of penalty u/s 77 & 78 - dispute relating to import of services - Marketing and Management Consultancy from foreign consultancy - Held that:- Appellant herein had discharged the service tax liability along with interest on receipt of the show-cause notice and before adjudication. It is also undisputed that the serviced tax liability has arisen on the ground of appellant being the recipient of services of Management and Business Consultancy Services from an overseas Consultancy Service and these services are received by the appellant for the advises given on marketing. Understandably, service tax paid on such services rendered would be available to the appellant themselves as cenvat credit which can be utilized for discharge of any excise duty on the final goods manufactured and cleared by the appellant. On the factual matrix the issue is to be decided in favour of the appellant, as regards penalty imposed as that during the period service tax liability under reverse charge mechanism was being disputed at various forums and attained finality, after the judgment of the Honble High Court of Bombay in the case of Indian National Ship Owners Association [2008 (12) TMI 41 - HIGH COURT OF BOMBAY]. Also Dinesh chandra R. Agarwal Infracon Pvt. Ltd. (2009 (10) TMI 395 - CESTAT, AHMEDABAD) and Sagar Enterprises (2009 (10) TMI 242 - CESTAT, AHMEDABAD) directly in favour of the assessee.
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