2006 (12) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w-how from their foreign supplier for the manufacture of their goods in India. They were held liable to pay the service tax, which was not contested by them and the demand was confirmed against them by the Assistant Commissioner amounting to Rs. 59,132 along with interest. A penalty of Rs. 25,000 under section 76 and Rs. 1,000 under section 77 was also imposed. This order was reviewed by the Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing any penalty does not arise. 3. After carefully considering the submissions, I find the appellant's contention to be correct. Tax was not payable by the appellants as laid down in the above referred decision of the Tribunal. However, the order of the Assistant Commissioner was not challenged by the appellants and, as such, the said order has to be upheld. In these circumstances, the enhanc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X