TMI Blog2016 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... e, revisit the demand for tax on services provided by commission agents abroad. I, therefore, decline to consider the challenge other than that of imposition of penalties. No justification has been brought forth either in the appeal or in the submissions that penalties under section 70 and 77 are not to be imposed. The discretionary empowerment under section 80 of Finance Act does not extend to penalties imposed under section 70. The tax confirmed and accepted as liability by the appellant is ₹ 1,93,075 for the period from 2006-07 to 2007-08 and ₹ 1,24,465 for 2008-09. No penalty has been imposed under section 76 in relation to the latter demand. It is, however, seen that service tax and interest paid before the issue of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the appellant claims was rendered to entities abroad and, being export of services, is not taxable. This appeal is not concerned with the latter issue as the first appellate authority has remanded that part of the dispute for verification and fresh consideration by the original authority. 2. Impugned order-in-appeal no. PD/721-722/STII/2014 dated 28 th July 2014 of Commissioner of Central Excise Service Tax (Appeals-IV), Mumbai Zone-I was confined to the imposition of penalties on the issue of services received from abroad. In appeal no. ST/85025/2015 pertaining to the period from 2003-04 to 2007-08, penalty of ₹ 20,000 imposed under section 70 of Finance Act, 1994 penalty at ₹ 200 per day imposed upto April 2006 with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994 in relation to the levy accepted as liability by the appellant. The penalties under section 78 of Finance of amount equal to the tax short-levied are specifically attributable to the demand of tax for rendering 'business auxiliary services' which has been remanded back to the original authority. The penalties under section 78 do not survive the impugned order. Yet the grounds of appeal deal elaborately with the ingredients for invoking the proviso in section 73(1) of Finance Act, 1994. The decisions cited by Learned Consultant are also concerned with penalties under section 78. As there is no such cause of action remaining, I decline to consider those grounds and submissions. 5. No justification has been brought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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