9911796707
TMI Blog2016 (11) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR for the respondent. ORDER Both the appeals are being disposed of by a common order as the issue involved is same. 2. The appellant engaged in the manufacture and export of yarn, was availing the services of the foreign commission agents for the purpose of sale of its goods in foreign countries. Revenue raised the demand against the assessee for the period 18.04.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76, 77 and 78 of the Finance Act. Elaborately on his arguments, ld. Advocate submits that during the relevant period, there was a lot of confusion on the issue of payment of service tax on reverse charge basis. Ultimately, the Hon'ble Bombay High Court in the case of Indian National Shipowners Association Ltd. - 2009 (13) STR 235 settled the issue and it was held that no such liability woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch case no malafide can be attributed to the appellant so as to justifiably invoke the penal provisions. 5. Ld. DR appearing for the Revenue submits that it was the legal duty of the appellant to pay the service tax in time and having not paid, they have violated the provisions of law and this fact by itself, is sufficient to reflect melafide on their part. He accordingly prays for up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein in an identical situation, the provisions of Section 80 were invoked and the benefit was extended to the appellant. Accordingly, we hold that in absence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable, the same is accordingly set aside. The demand as also interest stands confirmed as not contested. 7. Both the appeals are disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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