TaxTMI 
TaxTMI 
2019 (3) TMI 1180
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.... Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. M.N. Bharathi, Advocate for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellants are providing information in various fields viz. matrimony, properties, job opportunities and automobiles to both domestic and overseas customers through internet. ....
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....axable services from overseas service providers who do not have office in India and incurred charges/expenses in foreign currency, they did not discharge the service tax under reverse charge mechanism as per the provisions of Section 66A of the Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1994. 2.2 A Show Cause Notice was issued proposing to demand the service tax along ....
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....ontesting only the penalties imposed. Since there are no grounds to invoke the extended period as well to establish that the appellant had not discharged the service tax, with an intention to evade payment of service tax, the penalty imposed under Section 78 of the Finance Act, 1994 may be set aside. 4. Ld. AR Shri. K. Veerabhadra Reddy appearing on behalf of the respondent supported the findings....
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.... very much true that in case the appellants pay the service tax on reverse charge basis, they would be eligible to avail credit on the said amount as a service recipient. Thus, the situation is truly a revenue neutral one. On such score, the appellant cannot be saddled with the allegation of intention to evade payment of service tax. 7.2 Whatever tax is paid would be eligible as credit for them. ....