2018 (6) TMI 336

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....mmissioner (AR), for respondent Per: Ramesh Nair The brief facts of the case are that the Appellants are BPO providing business support service to various International clients. During audit it was found that they have not deposited the service tax on import of services and service tax demand was proposed against them by issuance of show cause notice. The Appellant filed reply to the show ca....

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....sue of show cause notice, hence there is no reason to impose penalty upon them. 3. Shri M. Suresh, ld. DC (AR) appearing for the revenue supports the findings of the impugned order and submits that since the service tax was paid on detection by the audit, the penalty is payable. 4. We find that the Appellant after audit conducted by the revenue has paid the service tax alongwith interest bef....