2015 (2) TMI 390

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....n'ble Mrs. Archana Wadhwa,JJ. For the Appellant Shri B. N Gururaj, Advocate For the Respondent Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : Archana Wadhwa The appellants were required to discharge their service tax liability in respect of value of sales commission paid to overseas agents, on reverse charge basis. However, they did not do so, even when they were registered wi....

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.... on the said services was not paid by them inadvertently and there was no element of suppression, misstatement or fraud etc. so as to attract the provisions of Section 78. Learned advocate further submits that as the appellants have immediately deposited the service tax along with interest, before the issuance of the show-cause notice, they should not have been served with any show-cause notice fo....

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....ion of penalty. 6. After appreciating the submissions made by both the sides, I agree with the contention made by the learned AR. No plausible reason or explanation stands submitted by the appellant for non-payment of service tax in respect of the services in question. When the appellant was registered with the Department and was aware of his liabilities and was also paying service tax in respe....