2016 (1) TMI 1175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RDER The appellant is in appeal against imposition of penalty under Section 78 of the Finance Act, 1994. 2. The facts of the case are that the appellant is engaged in the manufacture of bulk drugs and exporting the same. On exportation of the bulk drugs, the appellant is to pay commission to foreign agents who procured the orders for them. They are liable to pay Service Tax under reverse ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (32) S.T.R. 423 (Tri.-Ahmd.). 4. On the other hand, learned AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. In this appeal, the appellant is liable to pay service tax under reverse charge mechanism, therefore, this situation is of revenue neutrality. As the appellant has paid Service Tax, in that circumstance, the penalty....