TMI Blog2017 (7) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ble interest before issue of SCN. Therefore, as provided under Sub-Section 3 of Section 73 of Finance Act, 1994, this SCN in respect of said amount is not sustainable - penalty set aside - appeal allowed - decided in favor of appellant. - ST/1787/2011-CU[DB] - ST/A/70590/2017-CU[DB] - Dated:- 15-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y office in India, therefore, for the services received after 18.04.2006 under Reverse Charge Mechanism appellants apparently were required to pay Service Tax including Cess of ₹ 25,06,459/- and interest of ₹ 3,66,012/- on 24.09.2007. The appellants were issued with the show cause notice dated 08.06.2010 wherein the appellants were called upon to show cause as to why Service Tax totall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t subject to levy of Service Tax and therefore, they were not required to pay Service Tax on legal charges through Reverse Charge Mechanism. Without appreciating the submissions, the Original Authority confirmed the demand and imposed equal penalty under Section 78 of Finance Act, 1994. Further, a penalty of ₹ 5,000/- was imposed under Section 77 of Finance Act, 1994. Aggrieved by the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Sub-Section 3 of Section 73 of Finance Act, 1994 and further as provided by Explanation 2 below said Sub-Section 3 no penalty under any of the provisions of Finance Act or Rules made thereunder can be imposed in respect of payment of Service Tax under said Sub-Section 3 and interest thereon. He has also relied on this Tribunal s decision in the case of Hindustan Petroleum Corporation Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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