2018 (6) TMI 788

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.... (Technical) Shri C. Seethapathy, Advocate for the Appellant-Assessee Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The issue arising for consideration in these appeals being the same, they were heard together and are disposed by this common order. 2.  Brief facts are that the assessee is engaged in manufacture of caustic soda, PVC resin, hydrochloric acid....

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.... upheld the demand of service tax and the appropriation thereof. However, set aside the penalties imposed under section 76, 77 and 78 of the Finance Act. Being aggrieved by the confirmation of demand and interest, the assessee had filed Appeal No. ST/505/2010 before the Tribunal. The Department has filed Appeal No.ST/524/2010 against the order of Commissioner (Appeals) who dropped the penalties. T....

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....nue. He submitted that the assessee is guilty of suppression of facts and therefore the Commissioner (Appeals) has erred in setting aside the penalties imposed. 4.  Heard both sides. 5.  The ld. Counsel for assessee has submitted that the issue whether the assessee is liable to pay service tax on the upfront fee, commitment fee, etc. paid to the overseas service provider is settled....

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....y service tax under reverse charge mechanism. However, as the provisions of section 66A(2) of the Act provides that in case of permanent establishment in India and permanent establishment in a country other than India, such permanent establishments should be treated as separate persons for the purpose of the said Section. Therefore, on being pointed out, the assessee has discharged their service t....