TMI Blog2015 (11) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, I am of the view that appellant have shown reasonable cause for waiver of penalty by invoking Section 80 of Finance Act. Therefore, I waive the penalty imposed under Section 78. However the demand of Service tax alongwith interest and payment thereof by the Appellant is maintained - Decided partly in favour of assessee. - APPEAL NO. ST/87026/13 - - - Dated:- 11-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Pradeep Korde, Consultant For the Respondent : Shri. S.V. Nair, Asst. Commissioner (A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. RPS/34/NSK/2013 dtd. 7/2/2013 passed by the Commissioner (Appeals) of Central Excise Customs, Nasik, wherein Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that as per the instruction of the appellant though the appeal filed for setting aside the impugned order but now they are not contesting the service tax demand, however their only prayer is to waive the penalty imposed under Section 78 in the original order and upheld by the Commissioner (Appeals). As regard the penalty imposed under Section 78, he submits that there was no malafide intension of the appellant for non payment of service tax. In respect of service tax on commission of overseas commission agent, the issue was under dispute whether the service tax is payable on such services and ennumber of cases, the dispute related to levy of service tax on foreign Commission agent was under litigation, which was finally settled by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the ST-3 returns. Therefore penalty under Section 78 was correctly imposed by the original authority and also upheld by the Commissioner (Appeals). 5. I have carefully considered the submissions made by both the sides. 6. The appellant admittedly paid service tax amount alongwith interest and as per submission of Ld. Counsel appellant is not contesting demand of service tax paid. Now the issue to be decided by me is only waiver of penalty imposed under Section 78. I find that there is force in the argument of the Ld. Counsel as regard the non payment of service tax in respect of commission paid to the foreign commission agent that there was dispute, whether the service tax is payable on the service provided by foreign person on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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