2017 (9) TMI 1439

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..... After hearing both sides duly represented by Shri J.V. Niranjan, Advocate for the appellants and Shri A. Cletus, ADC (AR) for the respondents, I find that the appellants are engaged in the manufacture and export of ready-made garments and were availing the services of Foreign Commission Agent to locate the buyers etc. 2.  As per law, they are required to discharge their service tax liabili .....

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..... ent, who were discharging their service tax liability and as such, there is no responsibility on them to discharge the service tax in respect of such Indian Commission Agents. 4.  It is seen that even though the above plea was raised before authority below, it does not stand dealt with by them. Admittedly, the liability to pay tax on the appellants would arise only in respect of services of .....

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..... ntaining all the records showing receipt of such services, in which case, no malafide can be attributed to them so as to invite any penal action. He accordingly prays for setting aside the penalty. 5.  After hearing the learned departmental representative, I agree with the above contention of the learned advocate. The payment of service tax on reverse charge basis during the relevant period .....

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