2018 (10) TMI 653

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....he Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After rejecting the request for adjournment, I proceed to decide the appeal inasmuch as a short issue is involved. Accordingly I have heard Shri Mohd. Altaf, ld.A.R. appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, the appellant is regi....

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....t appeal challenging the imposition of penalty. 4. There is no dispute about the fact that the appellant was required to discharge its Service Tax liability in respect of 'Security Agency Services' and 'Legal Consultancy Services' so received by them, on Reverse Charge basis. However, inasmuch as the said services were not being provided by the appellant himself, there could be a bona fide beli....