2016 (12) TMI 231

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..... , AC (AR) For the Respondent ORDER Issue involved in both these appeals is same and relates to the same impugned order and hence are being taken up together for common disposal. 2. Issue relates to payments made by appellant amounting to Rs. 13,59,724/- and Rs. 14,06,343/- during 2010 and 2011, Rs. 16,74,750/- and Rs. 17,37,835/- between April 2012 and March 2014 to M/s.International Energy Ass .....

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..... Finance Act, 1994. She also pointed out that the very same issue had been in agitation for the earlier period April 2006 to March 2010, and that the matter had been decided in their favour by original authority and also upheld by Commissioner (Appeals) vide OIA No.149/2011 dt. 12.12.2011 holding that services received would fall under only "Technical Inspection and Certification Services", however .....

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..... demand of service tax dt. 19.5.2014 is enclosed, to point out that w.e.f. 1.7.2012 onwards appellants are liable to pay service tax under reverse charge basis in terms of provisions of Section 66C of Finance Act, 1994 and clause 1(B) of Notification No.30/2012-ST dt. 20.6.2012 under the category of "Club or Association service". 5. To this, learned advocate submitted that only from 1.7.2012, nega .....

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..... y the appellant on interpretation during the impugned period. It is also to be noted that appellants are a Public Sector Undertaking and that they have accepted their tax liability after 1.7.2012, after introduction of negative list and as of date, the tax liability after 1.7.2012 has been discharged by them with interest, albeit, belatedly. In the circumstances, I am of the considered opinion tha .....

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..... ere is sufficient ground for setting aside penalties under Section 77 ibid also, which I hereby do. 8. Both the appeals are therefore allowed by way of setting aside the penalties under Section 76 and 77 of the Finance Act, 1944. It is, however, clarified that no interference is made with respect to demand of tax liability and interest thereon. (Dictated and pronounced in open court)
Case la .....

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