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TMI Blog2015 (12) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. PUN-EXCUS-003-APP-325-13-14 dated 2/12/2013 passed by the Commissioner of Central Pune III, whereby Ld. Commissioner passed following order: The Order-ln-original No. P111/STC/Group F/AC/3/2013 dated 31/5/2013 passed by the Assistant Commissioner, Service Tax Cell-I, Pune III commissionerate is modified as under. (i) The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission to foreign parties during the period from 2007-08 to December, 2009. A show cause notice was issued proposing demand of service tax for Rs. 2,25,85/- and also proposed interest and penalties. In the Adjudication, the authority confirmed the demand, interest and imposed penalties under Section 77 and equal amount of penalty under Section 78. Aggrieved by the Adjudication order, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the Finance Act, 1994. Hon'ble Supreme Court also decided this issue in the case of Indian National Shipowners Association Vs. Union of India 2009 (13) STR 235 (Bom.) and maintained by the Hon'ble Supreme Court as reported in 2010 (17) STR J57 (S.C.) therefore issue was contentious and it is settled only by the aforesaid Supreme Court judgment. Therefore the appellant was under bona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, thereafter there was no doubt about taxability of services therefore the plea of the Ld. Counsel that the matter was under dispute is of no relevance for the period 2007-08 to December, 2009. I also note that Ld. Commissioner, considering the fact that the transaction was recorded in the books of account of the appellant, reduced the penalty to 50% invoking new Section 78. In view of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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