9911796707
TMI Blog2015 (2) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant Shri B. N Gururaj, Advocate For the Respondent Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : Archana Wadhwa The appellants were required to discharge their service tax liability in respect of value of sales commission paid to overseas agents, on reverse charge basis. However, they did not do so, even when they were registered with the Service Tax Department and were di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vertently and there was no element of suppression, misstatement or fraud etc. so as to attract the provisions of Section 78. Learned advocate further submits that as the appellants have immediately deposited the service tax along with interest, before the issuance of the show-cause notice, they should not have been served with any show-cause notice for imposition of penalties. 5. Learned AR appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by both the sides, I agree with the contention made by the learned AR. No plausible reason or explanation stands submitted by the appellant for non-payment of service tax in respect of the services in question. When the appellant was registered with the Department and was aware of his liabilities and was also paying service tax in respect of other services, the non-payment of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, as they have deposited the service tax along with interest prior to issuance of the show-cause notice, I reduce the penalty amount to 25% of the tax. Learned advocate undertakes to deposit the same within a period of 30(thirty) days from today, in which case, the same would get reduced to 25% of the penalty. Stay petition as also appeal get disposed of in above manner. (Order pronounced a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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