2018 (6) TMI 713

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..... shnan, Advocate For the Appellant Shri S.Govindarajan, AC (AR) For the Respondent Per Bench The brief facts are that the appellant is engaged in the manufacture of Aluminium Fluoride, Hydrofluoric Acid, Sulphuric Acid, etc. On verification of the records, it was observed that the appellant had rendered advice, consultancy or technical assistance to upgrade the working system through total pr .....

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..... , Sh.Hari Radhakrishnan submitted that the appellant has not received any consideration of the services, but has received only air ticket charges to the tune of Rs. 23,076/-. He pleaded that the said amount is only reimbursed ticket charges. That there was no intention to evade payment of service tax and requested that the penalty may be set aside. 3. The Ld.AR, Shri S Govindarajan reiterated the .....

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..... e tax, since he was under the impression that the amount received being ticket charges is not subject to levy of service tax. We therefore set aside the penalty imposed under section 78 of the Finance Act, 1994. In the result, the impugned order is modified to the extent of setting aside the penalty imposed without disturbing the duty amount or the interest thereof. The appeal is partly allowed wi .....

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