9911796707
TMI Blog2013 (1) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... d commission to overseas service provider. The appellant did not show the amount of GTA availed by them and commission paid from overseas in their ST3 Return and did not pay service tax on these two services. During the course of investigation, it was pointed out by the Department that they are required to pay service tax on these two activities under reverse charge mechanism. On pointing out by the Department, the appellants paid service tax along with interest. Thereafter, the appellant was issued show-cause notice for appropriation of the amount of service tax and interest paid by the appellant and proposing penalty under Section 78 of the Finance Act. Both the lower authorities has imposed penalty under Section 78 of the Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey did not pay the service tax on GTA and commission paid abroad, therefore it is a case of suppression. In view of these it is prayed that the impugned order be sustained. 5. Heard both sides and considered their submissions. It is a case where the service tax has been paid along with interest on pointing out by the Department during the course of investigation. The provisions of reverse charge mechanism to pay service tax came with effect from 1.1.2005 for GTA services and from 18.4.2006 for commission paid to abroad. The period involved in this case is from 1.4.2005 to 31.3.2009. This Tribunal in the case of Amman Steel Corporation (supra) observed as follows:- "6. I have carefully considered the submissions from bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required to pay service tax, the claim of the appellants that they were in the bona fide belief that they were not required to pay service tax and there was no deliberate intention on their part to evade the service tax, deserves to be accepted. On the officers' pointing out that as recipient of the GTA services who are paying the freight for such services, they were liable to pay the service tax, they have proved their bona fide by paying service tax along with interest promptly. In these circumstances, I deem it appropriate that the appellants who are dealers of scrap have to be extended the benefit of provisions of Section 80 of the Finance Act, 1994." In this case also if the appellant have paid the service tax they are entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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