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2018 (9) TMI 1147 - AT - Service TaxDemand of Interest and penalty - extended period of limitation - Reverse charge mechanism - business auxiliary service - payment made to overseas commission agent - non-payment of service tax - sub-section (3) of Section 73 - Held that:- it is up to the respondent department to establish that the appellant had practised any kind of act contemplated under sub-rue (4) so that penalty can be imposed on it. Going by the adjudication order and also the order passed by the Commissioner (Appeals), it cannot be said to have been established by the department that such practice of fraud collusion etc., were established before those authorities. In view of the fact that parameters of proviso to Section 73 and ingredients constituting suppression of fact by the appellant has not been made out and the same had not been established by the respondent department before the authorities adjudicating the matter, it can safely be concluded that Section 4 would have no application to the case of the appellant attracting penalty, in which case explanation 2 to sub-section (3) of Section 73 will have its effect. Demand set aside - appeal allowed.
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