9911796707
TMI Blog2020 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. ST/30054/2017 has been filed by Shri G.V. Ramana Murthy, Director of the appellant firm against the personal penalty imposed upon him. 2. Heard both sides and perused the records. 3. The appellants are engaged in providing assistance in online publishing and are conducting conferences for their clients. They are registered as service providers under the categories of "Business Auxiliary Service" and "Online Data Access and Retrieval Services." On receiving intelligence that the appellants were engaged in providing taxable services from 2010-11 onwards, Revenue requisitioned relevant details from the appellant, recorded statements of the concerned persons, completed the investigation and issued a show cause notice on 16.10.2015 to bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er both show cause notices as proposed except to the extent of demand under "Rent a Cab Service" as proposed in the show cause notice dated 15.04.2016. He also imposed penalties upon the appellant under sections 76, 77 & 78 of the Finance Act, 1994. He also ordered recovery of late fee under section 70. Further, he also imposed a penalty of Rs. 1.00 lakh on Shri G. Ramana Murthy, Managing Director of the appellant firm. 5. Ld. Counsel for the appellant would submit that they were rendering service to M/s Omics publishing group, Hyderabad until mid 2011. He would submit that they do not dispute the tax liability up to this date. Thereafter, Omics publishing group, Hyderabad has been merged with M/s Omics Group Inc., USA and therefore the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how that remittances in respect of all these services were received by them in fully convertible foreign currency. He fairly admits that they were not able to produce these documents before the adjudicating authority. We, therefore, are of the view that the Ld. Adjudicating authority must have an opportunity to consider all the evidence which the appellant now claims to possess and determine the service tax liability and penalties if any. We, therefore, remand the matter to the adjudicating authority without passing any remarks on the merits of the case, with a direction to give the appellant reasonable opportunity for being heard and presenting documents in their support. After considering such documents, the Ld. Adjudicating authority may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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