2015 (3) TMI 916

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..... to penalty also afresh without taking into account the observations of the learned Commissioner (Appeals) that penalty is imposable. There are several decisions taking a view that where an assessee is paying tax as a receiver, extended period may not be invokable if the situation is revenue-neutral. Therefore the consideration of penalty becomes a question of application of facts and law and it w .....

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..... Auxiliary Service. As regards the Clearing and Forwarding Service, the appellants have no grievance and it is not the subject matter before me today. As regards Business Auxiliary Service, the appellants have paid the entire amount of service tax of ₹ 21,85,726/- payable as a receiver of services from the commission agent located abroad. However the Commissioner has confirmed the liability t .....

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..... od could not have been invoked and consequential penalty could not have been imposed. However since the matter has already been remanded and if the appellant did not file appeal against the imposition of penalty, that would have attained finality and therefore the appeal. 3. In the circumstances discussed above, I consider that it would serve the interest of justice if the impugned order is set .....

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