2013 (7) TMI 429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er Section 73 (3) - Held that:- in the absence of any circumstances justifying exclusion of this provision and invocation of provisions of Section 73 (4) of the Act, there being no such circumstances adverted to in the adjudication or the appellate order, initiation of proceedings for imposition of penalties is unwarranted - Proceedings for penalty quashed. - Appeal No.:ST/352 of 2012 - Final Ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iliary and other services. These services are received by entities having permanent establishment overseas. In the circumstances, it is admitted position that under the provisions of Section 66A of the Act, the appellant, as a recipient of the taxable services from an overseas entity, is liable to remit service tax. The appellant however, failed to remit service tax within stipulated period but re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X