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2018 (10) TMI 1076 - CESTAT MUMBAIPenalty - Non-payment of Service Tax - import of certain services from over-seas entities - reverse charge mechanism - Section 66A of Finance Act - Held that:- Since the appellant did not pay the service tax attributable to receipt of taxable service, the CERA audit officers have rightly pointed out such mistakes. Being a Service Tax registered assessee, the appellant was required to comply with the statutory provisions, including payment of service tax within the stipulated time frame. Penalty rightly upheld - appeal dismissed - decided against appellant.
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