9911796707
TMI Blog2012 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of excisable goods, it was found that the appellant had paid for providing Marketing & Management Consultancy to Shri Ashutosh Upadhyay, who is a proprietor of the company based in USA. Since the service provider did not have office in India, the appellant was required to discharge the Service Tax liability as per the relevant provisions of Finance Act, 1994, which they failed to do. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not warranted since the assessee had no intention to evade payment of duty and this can be concluded from the fact that if the appellant was to pay Service Tax on the services received by them, the entire amount was available as CENVAT Credit and could have been utilized for payment of Excise duty on the manufactured goods. That being the position, by not paying the Service Tax as soon as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94, is not correct and he drew my attention to Para 8 of the order of Commissioner (Appeals), and submitted that this issue was discussed by Commissioner (Appeals) in Para 8. 4. I have considered the submissions made by both sides. I find myself in agreement with the ld.Counsel that there could not have been suppression of facts or mis-declaration etc with intention to evade duty in this case, si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 and he has not discussed any other aspect. The Commissioner (Appeals) in his order has only considered the appeal filed by the Revenue to hold that the benefit of payment of 25% of penalty as per the provisions of Section 78 of Finance Act, 1994 was not available to the appellant. Nowhere, he has discussed or given justification for imposition of penalty under Section 78, even though this wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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