2019 (9) TMI 243

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.... 2. This is an Appeal filed by the Revenue against OIA No. IM/CGST/A-1/MUM/308/17-18 DATED 26.03.2018 passed by the Commissioner of Central Tax (Appeals-I), Mumbai. 3. Briefly stated the facts of the case are that the Respondent is a foreign Airlines having one of their office in Mumbai. During the relevant period April 2009 to March 2014, they have provided services of transportation of passen....

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.... 4. Learned A.R. for the Revenue reiterated the grounds of appeal. It is his contention that the Learned Commissioner (Appeals) has erred in reducing the penalty on the respondent since had admittedly they failed to discharge Service Tax during the relevant period even though collected from the passenger on issuing ticket. 5. The Learned Advocate for the Respondent has submitted that the Learne....