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M/s Mahindra Sona Ltd. Versus Commissioner of Central Excise, Nashik

2017 (1) TMI 432 - CESTAT, MUMBAI

Imposition of penalty - reverse charge mechanism - business auxiliary services - Held that: - during the period in question, taxability under “Reverse Charge Mechanism” was being disputed at higher judicial fora and finally settled by the judgment of .....

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ance Act, 1994 for setting aside the penalty imposed - penalty set aside - appeal allowed - decided in favor of appellant. - ST/311/11-Mum - A/94538/16/STB - Dated:- 30-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Tech .....

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), Nasik. 2. None appeared for the appellant despite notice. Since the matter is of 2011, we take up the same for disposal. 3. Heard the learned Departmental Representative and perused the records. 4. The issue that falls for consideration is whether .....

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ed services in respect of "Business Promotion & Marketing" from a service provider, from abroad and made payment to them. The said payment made by the appellant are liable to Service Tax under Reverse Charge Mechanism under the category .....

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appellant is mainly contesting the penalty imposed by the lower authorities. In our considered opinion, the impugned order is correct to the extent, it confirms the demand of Service Tax liability and the interest thereof under the category of " .....

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