2017 (2) TMI 1045

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....ara, Authorised Representative ORDER Per Dr. D. M. Misra This is an appeal filed against OIA No. COMMR-A-/291/VDR-II/2009 dated 30/11/2009 passed by the Commissioner (Appeals) of Central Excise and Customs- Vadodara. 2. Briefly stated the facts of the case are that the appellant during the relevant period i.e. March, 2007 received Banking & Financial Services from the overseas service provider....

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....imposition of penalty, but, the benefit to discharge 25% of the penalty imposed is extended subject to fulfilment of the conditions laid down under the said provision. Hence, the present appeal. 3. The Ld. Advocate Shri Dhaval Shah for the appellant has submitted that under a bonafide belief even though they have paid the value of the services received from the Oversees Service Provider in March ....

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.... STR 312 (Tri.-Mumbai)]. 4. Per contra, the Ld. AR Shri Sameer Chitkara for the Revenue vehemently argued that there is no material on record by which the appellant could establish that they had a bonafide belief in not discharging the service tax required to be paid by them as recipient of service under Rule 2 (1) (d) (iv) of Service Tax Rules, 1994. In support of his contention, he referred to ....

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....e by the appellant on receipt of Banking & Financial Services from the overseas service provider has been discharged alongwith interest within six to seven months from the remittance made. No doubt the said amount was paid after correspondences with the Revenue, but, it cannot be said that the default in payment was not with an intention to suppress material facts with intent to evade payment of s....