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TMI Blog2016 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... liary Services". He further submitted that though the respondent assesse is assessed by the LTU and is well aware of all the statutory obligations, still it was only when the internal audit team pointed out the liability within the respondent assessee paid the entire demand of service tax on 05.12.2010. The adjudicating authority imposed equal penalty under Section 78. On appeal, the Ld. Commissioner (Appeals) allowed the appeal and set aside the penalty. The Review Committee reviewed the order on 31.08.2015 and directed the department to file an appeal against the OIA before this Tribunal, on the ground that the case law M/s. Atwood Oceanics Pacific Ltd. Vs. CST, Ahmedabad 2013 (32) STR 756 (Tri.-Ahmd.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bangalore Vs. Adecco Flexion Workforce Solutions Ltd. 2012 (26) STR 3 2. M/s. Atwood Oceanics Pacific Ltd. Vs. CST, Ahmedabad 2013 (32) STR 756 (Tri.-Ahmd.) 3. Lynx Communication Systems Pvt. Ltd. Vs. CCE, Vadodara 2013 (31) STR 331 4. Blue Star Ltd. Vs. CCE, Vadodara 2013 (31) STR 28 5. Super Star Security services Vs. CCE, Chennai 2012 (30) STR 700 6. M.R Coatings Pvt. Ltd. Vs. CCE, Rajkot 2013 (30) STR 76 7. Bombay Intelligence Security India Ltd. Vs. CST 2015 (40) STR 158 She further submitted that Section 80 for reasonable cause as per Rule 3 (3) of Import of Service Rules, services should have been received by the recipient in India. In the instant case, entire services have been provided outside Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case. Penalty under section 78 can be imposed only when there is a mis-declaration coupled with suppression of facts. The issue on hand is purely interpretative in nature. The Counsel for the Respondent had also placed on record, audit intimation and clarification sought for by the revenue. When the department is aware of the activities of the Respondent, extended period cannot be invoked and the same is the case with imposition of penalty under section 78 of the Finance Act 1994. 6. The decision of the Tribunal in the case of Atwood Oceanics Pacific Limited reported in 2013 (32) STR 756 is squarely applicable to the facts of the present case i.e. just as M/s Atwood Oceanics Pacific Limited where the appellant therein chose to pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (Kar) had held in para 3 as under: "3. Unfortunately the assessing authority as well as the appellate authority seem to think. If an assessee does not pay the tax within the stipulated time and regularly pays tax after the due date with interest. It is something which is not pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and certainly not to har ..... X X X X Extracts X X X X X X X X Extracts X X X X
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