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2016 (8) TMI 244 - CESTAT CHANDIGARH

2016 (8) TMI 244 - CESTAT CHANDIGARH - 2016 (45) S.T.R. 285 (Tri. - Chan.) - Reverse charge mechanism services received from commission agents located outside India SCN issued for appropriation of amount with interest and penalty Held that: - The appellant is receiving services from foreign based commissions agent located outside India and the appellant was required to pay services under reverse charges mechanism. It is not a case where the appellant is providing some service and required .....

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nt ORDER The appellant is in appeal against the impugned order for imposing equivalent amount of penalty under Section 78 of the Finance Act, 1994. 2. The facts of the case are that during the period i.e. 2006-07 to 2009-10, the appellant received services from foreign based commission agents. On these services, the appellant was required to pay service tax under reverse charge mechanism, the appellant failed to do so and the same was paid on pointing out by audit team when the audit was conduct .....

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appellant, the appellant is in appeal. 3. The Ld. Counsel for the appellant submits that as appellant has received services from foreign based commission agents and there required to pay service tax under reverse charge mechanism but the appellant was not known of these technicalities, therefore, they could not pay service tax on commission paid to foreign based commission agents. He further submits that as per provision of section 73(3) of the Finance Act, 1994, a show cause notice was not req .....

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