TMI Blog2016 (12) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... , Jaipur-II [2014 (1) TMI 1095 - CESTAT NEW DELHI] has held that wherever the service recipient discharges service tax liability on reverse charge basis, he has to be considered as output service provider, thus entitling utilizing the payment of such service tax. It was found that during the period 2008-09 to 2009-10, the appellant did not discharge the service tax liability. On being pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was available to them as Cenvat credit and as such the entire situation was revenue neutral. In this scenario, any mala fide or suppression of facts with an intention to evade payment of duty cannot be attributed to the assessee so as to invite penal action against them. Appeal disposed off. - Appeal No.ST/351/2012-CU[DB] - Final Order No.54639/2016, dated 20.10.2016 - Dated:- 20-10-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of service tax does not arise. 3. Revenue took objection to the fact of payment of service tax to the extent of ₹ 61 lakhs from Cenvat credit and held a view that the same is required to be paid in cash. As regards the balance amount, the adjudicating authority observed that in as much as the services stand obtained, the non-fact of payment of commission to the foreign agent will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on reverse charge basis, he has to be considered as output service provider, thus entitling utilizing the payment of such service tax. 5. As regards the second issue, it is the contention of the ld. advocate that the balance amount of service tax was deposited by it as and when the commission was paid to the foreign agents. Ld. advocate fairly agrees that the said fact was not coming from rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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