2019 (10) TMI 1203

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..... f the same is less than 1% of the FOB value of the goods. However there were other procedural conditions also, subject to satisfaction of which the said exemption was to be extended. As such, in case the appellant would have claimed the benefit of the Notification in question they would have been entitled to the benefit of the same. The appellant cannot be said to be guilty of mala fide so as t .....

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..... on 66A, the appellants were under legal obligation to pay service tax on the said commission amount paid to foreign based commission agents, on reverse charge basis. 2. As the appellants were not discharging their tax liability, audit objected to the same and the appellant deposited the service tax to the tune of ₹ 24,96,995/- alongwith interest. Thereafter proceedings were .....

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..... 1% of FOB value of the goods and subject to satisfaction of the other condition. As such, he submits that there could not be any mala fide on their part so as to impose penalty. 4. Learned A.R. appearing for the Revenue submits that as the appellant was not discharging the service tax liability nor claiming benefit of the Notification in question during the relevant period, pena .....

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