2018 (7) TMI 616

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....ant is engaged in rendering Business Auxiliary Service, Commercial Construction Service, Works Contract Service etc. During the court of audit, it was noticed that for the period April 2013 to March 2014, they had not discharged service tax liability on Security Agency Service and Consultancy Service under reverse charge mechanism as required under Notification NO.30/2012 dt. 20.06.2012 . It was a....

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.... of receipt of the SCN. The service tax on security agency service and legal consultancy service is to be paid under reverse charge mechanism. The appellant being service recipient is eligible to take cenvat credit of the service tax paid on these services. Therefore, the whole situation is revenue-neutral. Canvassing this proposition, he relies upon the decision in the case of Dineshchandra R.Aga....

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....d. consultant has argued that he is not contesting the demand on the interest thereon. The challenge the present appeal is confined to the penalty imposed. 3. Ld. A.R Shri S. Govindarajan reiterated the finding in the impugned order. 4. Heard both sides. 5. The facts that have been brought out from the records, as well as from the submissions made by both sides, I find that the service tax paid....