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2015 (4) TMI 1037 - CESTAT MUMBAI

2015 (4) TMI 1037 - CESTAT MUMBAI - TMI - Levy of penalty - Commission agent service - Reverse charge mechanism - Held that:- There is no case of active concealment or contumacious conduct made out against the appellant. Further the transactions were recorded in the books of account maintained in ordinary course of business. The cogent explanation given by appellant was not found untrue. The Commissioner (Appeals) have confirmed penalty on assumption & presumptions, which are not tenable. In thi .....

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& Service Tax (Appeals), Goa. 2. The appellant is a manufacturer of diagnostic kits, and exports 100% of its production. The appellant have engaged the services of commission agent's who procured orders for the appellant. Such commission agents are located overseas. By virtue of amendment in Section 66A of the Finance Act, the appellant became liable to pay service tax on such commission paid, on reverse charge basis. The appellant did not pay the service tax for the lack of awareness. .....

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ed 28.02.2012 proposing to adjudicate the demand with interest and further proposal to appropriate the amount of service tax already deposited and also appropriate the amount of interest deposited prior to issue of show-cause notice. Further proposal to impose penalty under Section 76 and 78 was also made. 4. The show-cause notice was adjudicated and the demand of tax conformed with interest and appropriated. Further penalty was imposed under Section 78 of the Act, being equal amount to tax but .....

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