9911796707
TMI Blog2017 (3) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... the initial period and first year, hence, the appellant was not aware of the provisions. However, soon after knowing about the liability, the tax was paid along with interest - Moreover, the appellant is an Agency of the government under Article 12 of the Constitution and no individual interest is involved. When it is so, there is no justification for levy of penalty - reliance placed in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION Versus UNION OF INDIA [2008 (12) TMI 41 - BOMBAY HIGH COURT] - appeal allowed - decided in favor of assessee. - ST/68/2012 -(DB) - Final Order No. 51864/2017 -ST (DB) - Dated:- 13-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Rep. by Shri S.C. Kamra, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad already paid the service tax along with interest. The dispute in the present appeal is confined to levy of penalty under Section 77 and 78 of the Finance Act, 1994. He submits that the said services were brought under the service tax net from 18.04.2006 and this was the initial period when the service tax was levied on the services provided by the appellant. So, there was a little confusion about the service tax. However, soon after knowing the service tax liability, the appellant has paid the entire amount of service tax along with interest. He prays for setting aside the penalties imposed. In support, he relied upon the ratio laid down in the case of Gujarat Borosil Limited vs. CCE ST, Surat 2014 (36) STR 808 (Tri. Ahmd.). 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. Now, because of the enactment of Section 66A, a person who is resident in India or business in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of Section 66A it is apparent that there was no authority vested by law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till Section 66A was enacted a person liable was the one who rendered the services. In other words, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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