2017 (11) TMI 1435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Brief facts are that the appellants were issued show cause notice alleging non-payment of service tax on the commission paid to foreign agent under reverse charge mechanism under the category of Business Auxiliary Service. 2.   At the time of hearing, ld. Counsel Shri J. Shankar Raman submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ners Association Vs. Union of India - 2009 (13) STR 235 (Bom.), which was upheld by the Hon'ble Supreme Court as reported in 2010 (17) STR 557 (SC). That therefore, being an interpretational issue, there was no intention to evade payment of service tax and therefore the penalties may be set aside. 3.   The ld. AR Shri R. Subramaniyam reiterated the findings in the impugned order. 4....