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2015 (8) TMI 303 - CESTAT AHMEDABAD

2015 (8) TMI 303 - CESTAT AHMEDABAD - TMI - Imposition of penalties under Sections 76, 77 and 78 - Technical Inspection and Certification Services and Overseas Service Providers - Held that:- Appellant is not agitating the issue of livability of service tax on reverse charge basis and has paid the entire amount alongwith interest. In the case of appellant the entire service tax paid on reverse charge basis is admissible to the appellant there cannot be any intention to evade payment of service t .....

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llantís case in covered by the provisions of Section 80 of the Finance Act, 1994. Further, in the case of Revenue neutral situation no intention to evade payment of service tax can be attributed on the part of appellant for imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994. - penalties imposed upon the appellants are set-aside - Decided in favour of assessee. - Appeal No : ST/11105/2014 - Order No. A/10628 / 2015 - Dated:- 8-5-2015 - Mr. H.K. Thakur, J. For The Appellant .....

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e. Penalties were imposed upon the appellant under Sections 76, 77 and 78 of the Finance Act 1994 by the Adjudicating Authority. 2. Shri S.J. Vyas, Advocate, appearing on behalf of the appellant argued that penalties under Sections 76, 77 and 78 are not invokable as the entire exercise of paying tax on reverse charge basis and credit was Revenue and appellant was eligible to take Cenvat Credit of the entire service tax paid on reverse charge basis under Section 66A of the Finance Act, 1994. He r .....

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