2018 (6) TMI 713

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.... (Technical) Shri Hari Radhakrishnan, Advocate For the Appellant Shri S.Govindarajan, AC (AR) For the Respondent Per Bench The brief facts are that the appellant is engaged in the manufacture of Aluminium Fluoride, Hydrofluoric Acid, Sulphuric Acid, etc. On verification of the records, it was observed that the appellant had rendered advice, consultancy or technical assistance to upgrad....

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....behalf of the appellant, the Ld.CounceI, Sh.Hari Radhakrishnan submitted that the appellant has not received any consideration of the services, but has received only air ticket charges to the tune of Rs. 23,076/-. He pleaded that the said amount is only reimbursed ticket charges. That there was no intention to evade payment of service tax and requested that the penalty may be set aside. 3. The ....