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2016 (8) TMI 244
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....r the respondent ORDER The appellant is in appeal against the impugned order for imposing equivalent amount of penalty under Section 78 of the Finance Act, 1994. 2. The facts of the case are that during the period i.e. 2006-07 to 2009-10, the appellant received services from foreign based commission agents. On these services, the appellant was required to pay service tax under rever....
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....and there required to pay service tax under reverse charge mechanism but the appellant was not known of these technicalities, therefore, they could not pay service tax on commission paid to foreign based commission agents. He further submits that as per provision of section 73(3) of the Finance Act, 1994, a show cause notice was not required to be issued therefore, the order of imposition of penal....