TMI Blog2020 (7) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same was made applicable only w.e.f. April 2006. There was an ignorance on the part of the assessees regarding the service tax liability on import of services from outside India. The appellant herein immediately discharged payment of service tax on being pointed out without disputing the tax liability. Revenue Neutrality - HELD THAT:- The service tax amount if paid would have been available as credit or refund since the same has been used in making export of goods and the situation would have been revenue neutral. Penalty set aside - other part of demand upheld - appeal allowed in part. - Service Tax Appeal No.76728 of 2016 - FINAL ORDER NO.76547/2019 - Dated:- 14-11-2019 - HON BLE MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) AND H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia. Show Cause Notice dated 27.09.2010 (SCN) was issued and the demand of service tax was confirmed alongwith interest and penalty vide adjudication order dated 03.11.2011. The service tax amount already paid by the appellant before the issuance of SCN was appropriated in the adjudication order which has been upheld by the Ld. Commissioner (Appeals), Kolkata. 3. Sri Anirban Ghosh, Advocate appeared for the appellant and Sri S. Mukhopadhyay, Supdt, appeared for the Revenue. 4. The Ld. Advocate appearing for the appellant submitted that the demanded service tax was initially not paid as they were not aware of their tax liability on commission amount paid to service provider outside India. He submitted that the foreign remittances made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Had the enquiry not been made by the department, the non payment of tax would have remained unearthed. He accordingly submitted that penalty has been rightly imposed and prayed that the appeal filed by the assessee be rejected. 6. Heard both sides and perused the appeal records. 7. We find that in the instant case, the applicability of service tax on commission amount paid to the service provider located outside India is not in dispute. The assessee has already deposited the service tax with applicable interest well before the issue of SCN. It is their submission that they did not have any intent to wilfully evade payment of service tax and that the tax amount was initially not paid out of ignorance. In our view, the levy of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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