TMI Blog2015 (4) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... iven by appellant was not found untrue. The Commissioner (Appeals) have confirmed penalty on assumption & presumptions, which are not tenable. In this view of the matter the penalty imposed under Section 78 is set aside - Decided in favour of assessee. - Appeal No. ST/ 88198 / 13 - - - Dated:- 6-4-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Jayant Kuvelkar, Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it during October, 2010, it was pointed out to the appellant that they're liable to pay service tax, on reverse charge basis, on the services provided by the service provider's located abroad and service received by the appellant in India, for the period 2007-08 to 2010-11. 3. The appellant accordingly without any dispute deposited the service tax with interest in December 2010. Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal for the correction of the amount of penalty. 5. The Commissioner (Appeals) was pleased to allow the appeal of Revenue correcting the amount of penalty imposed as ₹ 10,36,531/-. Whereas the appeal of the appellant-assessee was dismissed holding that the appellant being an assessee under Central Excise provisions, was aware of his obligations, and as such penalty is rightly imposed. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that had the audit not discovered the non-payment of tax, the same would've escaped, is not sufficient for imposition of penalty and accordingly penalty imposed were deleted. 7. The learned A.R. relies on the impugned order. 8. Having considered the rival contentions, I find that there is no case of active concealment or contumacious conduct made out against the appellant. Further the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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