2018 (10) TMI 653

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Service Tax liability in respect of Security Agency Services and Legal Consultancy Services so received by them, on Reverse Charge basis. However, inasmuch as the said services were not being provided by the appellant himself, there could be a bona fide belief on his part as regards his liability to pay the Service Tax. Payment of interest is also penal in nature and in the light of the ov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtment for providing Clearing and Forwarding Agents Service . As per audit conducted in their premises, it was found that the appellant was not paying Service Tax on Reverse Charge basis in respect of Legal Services and Securing Agency Services so received by them. Accordingly the original adjudicating authority confirmed the demand of ₹ 9,456/- and ₹ 17,459/-. However, he did not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s regards his liability to pay the Service Tax. Further the fact of obtaining the said services was duly reflected by the appellant in their statutory records, which stand audited by the audit team and objection raised. The appellant immediately thereafter deposited the amounts along with interest. Payment of interest is also penal in nature and in the light of the overall facts and circumstances, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X