2017 (10) TMI 1125

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....k Jindal: 1. The appellant is in appeal against the impugned order wherein the demand of service tax along with interest were confirmed and various penalties have been imposed on appellant under Finance Act, 1994. 2. The facts of the case are that the appellant is availing services from abroad and as per Section 66 of the Finance Act, 1994 during the impugned period the appellant was require....

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....ppeal before me. 3. The Ld. Counsel for the appellant submits that as the amount of service tax along with interest has been paid by them, therefore, the proceedings were not required to be initiated against the appellant in terms of Section 73(3) of the Finance Act, 1994. Therefore, the impugned order imposing penalties is to be set aside. It is further submitted that as there was a dispute wh....

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....rated the findings of impugned order. 5. Heard the parties and considered submissions. 6. I find that in this case dispute is with regard to services received from abroad on which whether the appellant was required to pay service tax under reverse charge mechanism for the period 2004-2005 to 2006-2007 or not. Admittedly, as per the decision of the Hon'ble High Court of Bombay in the case of ....