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2015 (8) TMI 303 - AT - Service TaxImposition of penalties under Sections 76, 77 and 78 - Technical Inspection and Certification Services and Overseas Service Providers - Held that:- Appellant is not agitating the issue of livability of service tax on reverse charge basis and has paid the entire amount alongwith interest. In the case of appellant the entire service tax paid on reverse charge basis is admissible to the appellant there cannot be any intention to evade payment of service tax. It is also observed that the issue of leviability of service tax on reverse charge basis was under litigation for sometime till under Section 66A of the Finance Act, 1994 was introduce. There was confusion in the law regarding leviability of service tax on reverse charge basis. Appellant, therefore, held a reasonable cause for not making the payment of service tax on reverse charge basis. However, the entire amount of service tax was paid before the issue of Show Cause Notice therefore, appellant’s case in covered by the provisions of Section 80 of the Finance Act, 1994. Further, in the case of Revenue neutral situation no intention to evade payment of service tax can be attributed on the part of appellant for imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994. - penalties imposed upon the appellants are set-aside - Decided in favour of assessee.
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