TMI Blog2015 (2) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... Department and was aware of his liabilities and was also paying service tax in respect of other services, the non-payment of service tax in respect of the present disputed services can only be a clear mala fide on his part. The fact of non-payment has, admittedly, come to surface on account of investigations conducted by the Revenue. As such, the deposit of service tax along with interest, subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014-SM - Final Order No. 20006-20007 / 2015 - Dated:- 2-1-2015 - Hon ble Mrs. Archana Wadhwa,JJ. For the Appellant Shri B. N Gururaj, Advocate For the Respondent Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : Archana Wadhwa The appellants were required to discharge their service tax liability in respect of value of sales commission paid to overseas agents, on rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the present impugned orders. 4. The appellant s contention is that the service tax on the said services was not paid by them inadvertently and there was no element of suppression, misstatement or fraud etc. so as to attract the provisions of Section 78. Learned advocate further submits that as the appellants have immediately deposited the service tax along with interest, before the issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon investigations made by them. As such, he submits that it is a fit case for imposition of penalty. 6. After appreciating the submissions made by both the sides, I agree with the contention made by the learned AR. No plausible reason or explanation stands submitted by the appellant for non-payment of service tax in respect of the services in question. When the appellant was registered with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant cannot save him from the penalty provisions. 7. In view of the above, I hold that the appellant is admittedly liable to penalty. However, as they have deposited the service tax along with interest prior to issuance of the show-cause notice, I reduce the penalty amount to 25% of the tax. Learned advocate undertakes to deposit the same within a period of 30(thirty) days from today, in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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