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TMI Blog2019 (9) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... DHARY The issue in this appeal is whether the Appellant is liable to pay interest under Section 75 of the Finance Act, 1994. 2. The brief facts are that the Appellant is running a Franchise Service from one M/s Sbarro LLC, USA who were located outside India. The Appellant was paying fee in the nature of Master Franchise Fee, Store Franchise Fee and Royalty on Sales to their principal located o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice. During course of Audit, it came to notice that the Appellant has incurred foreign currency expenditure for receipt of franchise services from the service provider located outside India and accordingly they were required to discharge service tax under reverse charge mechanism under Section 60A of the Finance Act, 1994 read with Notification No.30/2012, dt.20.06.2012. 3. The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant to mention that the Appellant was already registered with the Department and paying tax under various categories like GTA, Legal Consultancy Services, Works Contract Services and Royalty Commission. 5. Being aggrieved, the Appellant preferred an appeal before Commissioner (Appeals) who is pleased to observe that as the Appellant have deposited the tax and have taken credit of the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to set aside the penalty under section 77 of the Act also." 6. Being aggrieved the Appellant is before this Tribunal. The learned Counsel states that in view of the finding recorded by Commissioner (Appeals) that there is no contentious mis-conduct on the part of the Appellant nor any suppression of facts, the extended period of limitation is not invocable and as such the show cause notice i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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