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2015 (8) TMI 65 - AT - Service TaxPenalty u/s 76 & 78 - services of overseas commission agents - ST was paid before SCN - Held that:- Commissioner (Appeals) has clearly noted in the impugned order that there was no suppression of facts with intent to evade service tax and the appellant itself informed the department about the liability. Further, the service tax was paid out of the Cenvat credit which was lying with the appellant and it was paid before the issuance of show cause notice. The impugned service tax was paid in cash also before the issuance of adjudication order in order to avoid disputes. Thus the bonafides of the appellant are abundantly demonstrated. In these circumstances the appellant claim at it initially thought that service tax was not payable on commission as the service was received outside India, though untenable, cannot be held to be malafide. - Section 80 ibid is clearly invokable for the purpose of setting aside penalty under Section 76 ibid - appellant paid the impugned service tax before the issue of Show Cause Notice and there was no suppression on its part as held by Commissioner (Appeals) - appellant paid the impugned service tax before the issue of Show Cause Notice and there was no suppression on its part as held by Commissioner (Appeals) - Decided in favour of assessee.
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