TMI Blog2011 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is disposed of by setting aside the penalties - ST/399 of 2010 - - - Dated:- 24-10-2011 - Shri M. Veeraiyan, J. Appearance Ms. Vijaya Prakash, Advocate for the appellant Ms. Sabrina Cano, DR for the respondent Heard both sides. 2. The appellants were issued with a show-cause notice dated 11.12.2007 proposing service tax demand of Rs. 1,24,261/- for the period from 9.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994. He has also modified penalty under Section 78 accordingly and also upheld the penalties imposed under Sections 76 77 of the Act. 2. The learned Advocate submits that the service tax liability, in pursuance of the order of the Commissioner (Appeals), arises only from 18.4.2006. Therefore, the service tax of Rs. 21,295/- which was paid for the period from 16.6.2005 to 31.7.2005 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that some amount is due for the month of June 2006 to the tune of Rs. 1579/- which has been paid after some delay with interest on 5th August 2006. Therefore, she submits that penalty may be warranted. 4. I have carefully considered the submissions made by both sides and perused the records. As a recipient of services from foreign based service provider, the appellants were liable to service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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