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2017 (1) TMI 500 - CESTAT MUMBAI

2017 (1) TMI 500 - CESTAT MUMBAI - TMI - Imposition of penalty - Reverse charge mechanism - consideration for technical advices and consultancy services - service providers situated abroad - Held that: - the period involved in this case is from 18/04/2006 to 30/09/2006 during which period there was confusion as to whether service tax liability would arise on the person making the payment for the services received from overseas service providers - Since there was confusion and constitutional vali .....

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il, Advocate for the appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No: P-I/ Commr/ST/04/2012 dated 27/01/2012 passed by the Commissioner of Central Excise, Pune - I wherein the adjudicating authority has confirmed the demands raised along with interest and also imposed penalties on the appellant. 2. Heard both the sides and perused the records. 3. The issue in dispute in this case is regarding dischar .....

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ready discharged the service tax liability and interest thereon, before the issuance of show cause notice and have also taken CENVAT credit, which is recorded by the adjudicating authority in paragraph 17 and they have also paid penalty under Section 76 of the Finance Act, 1994. It is her submission that the penalties imposed by the adjudicating authority under Section 78 of the Finance Act, 1994 be set aside. 6. Learned Departmental Representative reiterates the findings of the adjudicating aut .....

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