2011 (9) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice Tax/Shanpar/Commr/2010, dt.27.7.2010. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are that the appellant herein during the period 09.07.04 to 31.03.06, paid an amount as commission to the overseas parties. Revenue authorities were of the view that the appellant is liable to pay Service Tax on the amount paid by them to the overseas partie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nary authority. Ld.Commissioner did not agree with the contention of the assessee and imposed equivalent amount of penalty under Section 78 of Finance Act, 1994.  4. Ld.Counsel appearing for the appellant would draw my attention to the judgment of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association Vs UoI 2009 (13) STR 235 (Bom) and submits that the ratio is a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9.07.04 to 31.03.06 and for demand of Service Tax with interest and penalties on the ground that the appellant had not discharged the Service Tax liability as a recipient of services for making payments to overseas parties as commission.  Since the appellant has not contested the Service Tax liability and interest thereon, no findings are recorded. At the same time, as regards penalty imposed....