2018 (4) TMI 1096

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....llant : Shri G. Natarajan, Adv. For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER Per Archana Wadhwa: The disputes in the present appeal relates to confirmation of demand of service tax to the extent of Rs. 3,11,959/-, which stands confirmed against the appellants on reverse charge basis in respect of Foreign Agent Commission Services was received by them in India. The peri....

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.... above contentions of the learned advocate. Apart from the fact that the entire situation was revenue neutral, we find lack of evidence to reflect upon the appellant's malafides. Accordingly, while confirming the demand, we set aside the penalty imposed in terms of section 78 on the said count. 3.  Further, demand of around Rs. 25.71 lakhs stands confirmed against the assessee in respe....