2017 (9) TMI 1438

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.... ORDER Per: Shri P. K. Choudhary Briefly stated, the facts of the case are that the appellant is a Joint Venture of Indian Oil Corporation Ltd. and Petroliam Nassional Berhard of the Malaysian Government. Show Cause Notice dated 31.12.2010 proposing demand of Service Tax Rs. 9,84,512/- alongwith interest and to impose penalty and to appropriate the amount of Rs. 9,84,518/- as deposited by t....

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....Tax on import of service under the category of consulting Engineer. The appellant immediately paid the tax with interest and communicated to the department by letter dated 25.11.2009. it is submitted that the penalties imposed on the appellants are to be set aside. 4. I find that the Spot Memo was issued on 21.08.2009. The appellant immediately paid the Service Tax with interest and informed th....

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....rs, had paid the tax with interest and informed the department by letter dated 25.11.2009. There is no material available on record of allegation of fraud, collusion etc. Therefore, the Show Cause Notice issued after one Year is contrary to the provisions of law and the imposition of penalties is not justified. The following decisions are referred to :- 1. Commissioner of Service Tax, Ban....