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TMI Blog2017 (2) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of the Appellant is that there has been continuous litigation/disputes on the liability to discharge service tax liability on receipt of the services from overseas service provider - this is a fit case for invoking Section 80 of the FA, 1994 - penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/140/2010 - Order No. A/10409/2017 - Dated:- 21-2-2017 - Dr. D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007. A show cause notice was issued to them on 31.01.2008 for appropriation of the said amount and proposal for penalty under Section 76 and 78 of the Finance Act, 1994. On adjudication, the demand with interest was confirmed and appropriated; besides penalty of equal amount imposed under Section 78 of the Finance Act, 1994. Aggrieved by the said order, the appellant filed an appeal before the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the payment of the service tax, they have paid the entire service Tax amount alongwith interest on 20.11.2007. It is his contention that due to ongoing disputes and lack of clarity about applicability of service tax to recipient of services under reverse charge mechanism, the service tax could not be paid by them soon after receipt of the value services from the overseas service provider. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) is different from the present case, inasmuch as, in the instant case, the service tax was paid within six months from the date of receipt of the services and the show cause notice was issued for appropriation of the demand. 6. Heard both sides and on perused the case records. The short question to be answered is: in the facts of the circumstances of the case, whether imposition of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these circumstances, I find that the judgement of this Tribunal in the case of M/s Bharat Forge Ltd, (supra) is applicable to the facts of the present case. Following the said decision, I am of the opinion that this is a fit case for invoking Section 80 of the Finance Act, 1994 and both the authorities below has not recorded any finding on the applicability of Section 80 of the Finance Act,1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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