2018 (4) TMI 1096

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..... appellant's malafides - penalty set aside. Demand of service tax with penalty - commission received from foreign principals, for promoting their products in India - Held that: - Tribunal's decision in the case of M/s. Gap International Sourcing (India) Pvt. Ltd. Vs Commissioner of Service Tax, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI] lays down that the said activity would get covere .....

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..... g the said demand confirmed against them and the only challenge is to the imposition of identical amount of penalty imposed under section 78. The appellant's contention is that the issue was not free from doubt and section 66A having been introduced on 18.04.2006 itself, was not clear about the assessee's responsibility and liability to pay service tax on reverse charge basis. Learned Advo .....

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..... a, along with imposition of penalties under section 78. The said issue is no more res integra and stands settled by many decisions of the Tribunal. One such reference can be made to the Tribunal's decision in the case of M/s. Gap International Sourcing (India) Pvt. Ltd. Vs Commissioner of Service Tax, Delhi reported in 2015 (37) S.T.R.757 (Tri.-Del.) laying down that the said activity woul .....

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