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TMI Blog2019 (5) TMI 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... kh, Advocate For the Respondent : Shri Bhudhan Kamble, Authorized Representative ORDER Per: S.K. MOHANTY This appeal is directed against the impugned order dated 30.07.2015 passed by the Commissioner of Service Tax-III, Mumbai, wherein service tax demand under different category of services were confirmed on the appellant and the amount of service tax along with interest paid prior to adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Notification No. 17/2004-S.T. in respect of intellectual property rights service and that the issue regarding payment of service tax under Reverse Charge Mechanism was contentious and finally resolved by the Hon'ble Bombay High Court, in the case of Indian National Ship Owners Association. Thus, he submitted that there is no element of fraud, suppression etc., justifying invocation of Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- has already been paid by the appellant, which has also been admitted by the department. He further submitted that such payment made by the appellant was not considered as due discharge of service tax liability on the ground that the amount paid at the factory cannot be clubbed with service tax liability of appellant's head office. The observations made in the impugned order regarding non-consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot owing to the reason of fraud, collusion, wilful misstatement, etc., with the intent to defraud the Government Revenue. Thus, we are of the considered opinion that the ingredients mentioned in Section 78 ibid are not present in the case, justifying imposition of equal amount of penalty on the appellant. Further, we are also of the view that the benefit provided under sub-section (3) of Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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