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M/s 3 Generations Versus Commissioner of Service Tax, Delhi-II

2015 (9) TMI 634 - CESTAT NEW DELHI

Imposition of penalty - Payment of commission to foreign service provider - Liability under Reverse Charge mechanism - Bonafide belief - Held that:- Under Reverse Charge Mechanism the services receiver located in India who has received the services from the service provider located outside India is required to pay service tax under Reverse Charge Mechanism. Therefore, the contention of the bonafide belief is not sustainable. - appellant has paid the entire amount of service tax, in fact excess a .....

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nalties imposed on them. 2. The facts of the case are that appellant is manufacturer of Helmet Parts and also exporter of Buckles. They availed services of a Foreign Service provider for marketing of their product as well as drawing and designing of their product. To avail these services appellant has paid commission or service charges to their agents but have not paid service tax thereon. An investigation was conducted at the premises of the appellant and thereafter a show cause notice dated 16 .....

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ropped the penalty under Section 75A and as per the observation of the Ld. Commissioner (A) penalty under Section 76 has not been imposed on the appellant. Further, he reduced the penalty under section 77 to ₹ 4000/- and he affirmed the penalty imposed on the appellant under section 78 of the Act. Aggrieved from the said order appellant is before me. 3. The Ld. Counsel for the appellant submits that during the said period there was a dispute whether under the Reverse Charge Mechanism, serv .....

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46,709/-. Therefore, penalty under section 78 be reduced to ₹ 25 % of the Service tax. To support his contention he relied on the decision in the case of Daurala Organics Vs. C.C.E.-2014 (35) STR 214, First Flight Courier Ltd. Vs. C.C.E.- Appeal No. 2319 of 2012, Surya Consultants Vs. C.C.E. Jaipur-2013 (32) STR 217 (Tri-Del), City Cable Vs. C.C.E. Ludhiana-2013 (31) STR 279 (P&H), Sun City Synthetics Vs. C.C.E. Surat-2012 (27) STR 314 (Gujarat). 4. On the other hand Ld. AR supported t .....

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