9911796707
TMI Blog2007 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... atabase retrieval’ – Demand confirmed and penalty reduced - Appeal Nos. S/61 & 62/2005 - Final Order Nos. 911 & 912/2007 - Dated:- 25-7-2007 - [Order per] - The first appeal is by a Swiss company viz. Habasit AG represented by the Indian company viz. Habasit Iakoka Pvt. Ltd who are the appellants in the second appeal. The Indian company had received services of online information data base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Indian company. 2. As per Section 68 of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules, 1994 as in force during the period from 1-4-2001 to 15-8-2002, where a non-resident person is liable to pay service tax on taxable services provided in India but does not have any office in India, such person or any other person authorized by him shall pay the service tax. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 30-10-2004, the date of expiry of the 'Extraordinary Tax Payer Friendly Scheme' introduced by the board through Circular No. 137/39/2004/CX. 4, dt. 20-9-2004 and, therefore, the appellants are entitled to exoneration from penal liability. It is further argued that the appellants were under a bona fide belief that they were not liable to pay Service tax on the services in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant. The benefit of Section 80 ibid can not be claimed by an assessee who fails to prove that there was reasonable cause for default of payment of service tax. The plea of bona fide belief, not supported by any cogent material, does not constitute 'reasonable cause' for the failure of the appellants to pay service tax. The appellants never claimed the benefit of the amnesty scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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