TMI Blog2021 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed by the auditor and again in cash when it was pointed out that it has to be paid in cash. In these circumstances, there are no malafide on the part of the appellant. Therefore, benefit of section 80 should be extended for the appellant and penalty under section 76 and 78 are set aside. The appellant have already conceded that they are not contesting the payment of duty. Demand of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by M/s Sud Chemie Pvt Ltd against the demand of service tax and imposition of penalties. 2. Learned counsel for the appellant pointed out that there are two issue involved. The first issue relates to the payment of service on the reverse charge basis on GTA services received by them. He pointed out that the demand pertains to the period April 2005- March 2006.The appellant has discharged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of service on reverse charge basis in respect of commission paid by the appellant to a foreign entity. The period of the second dispute is 16th June 2005 to March 2006. He pointed out that the said period is prior to the introduction of section 66A. He pointed out that prior to the said period the levy itself was not leviable. He argued that during that period there was lot of confusion in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash. In these circumstances, I do not find any that there was any malafide on the part of the appellant. Therefore, benefit of section 80 should be extended for the appellant and penalty under section 76 and 78 are set aside. The appellant have already conceded that they are not contesting the payment of duty. 4.1 The second issue relates to demand of service tax of reverse charge basis in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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