2018 (4) TMI 1240

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..... 66A of the Act was upheld with effect from 18.4.2006 - there was reasonable cause for the failure of the appellant to discharge tax liability and hence the provisions of section 80 of the Act will be attracted - penalty set aside - appeal allowed. - ST/386/2011 - Final Order No. 40342/2018 - Dated:- 6-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Tech .....

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..... .10.2010 confirmed this proposal and also imposed equal amount of penalty of ₹ 21,06,240/- under section 78 of the Finance Act. In appeal, Commissioner (Appeals) vide impugned order dated 22.3.2011, upheld the order of the adjudicating authority. Hence this appeal. 2. Today, when the matter came up for hearing, ld. counsel Ms. Minchu Mariam Punnoose submitted that the appellants are conte .....

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..... aran supports the impugned order and points out that it is not the case that appellant had paid up the tax liability within one month of issue of show cause notice. 4. Heard both sides. 5. Undisputedly, the issue of taxation in respect of commission paid to foreign agents was the subject matter of litigation before various fora till the constitutional validity of section 66A of the Act was u .....

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