2018 (11) TMI 1807

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.... K. Chowdhury, Supdt. (AR) for the Revenue ORDER The present appeal challenges Order-in-Original No.47/Commr./ST/Kol/2009-10 dated 19.02.2010. 2. The appellant is a manufacturer of ductile iron pipes at their factory. The dispute covers the period from 2005-06 t0 2008-09. They availed services of various foreign based service providers for External Commercial Borrowings. For such service,....

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....r, he also imposed penalty of an equal amount to service tax under Section 78 of the Finance Act, 1994. This order is being challenged in the present appeal. 3. Head Shri A.Baheti, ld.C.A. for the appellant as well as Shri K. Chowdhury, ld.D.R. for the Revenue. 4. The ld.C.A. for the appellant submitted that the appellant is not contesting the service tax liability, which has already been pa....

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....This is not disputed or challenged. But it is prayed that the penalty may be set aside. Reliance has also been placed on several case laws. 7. we have carefully gone through the case laws cited by the ld.C.A. for the appellants. In the case of Bharat Forge Ltd. (supra) in similar set of facts, service tax liability arising out of External Commercial Borrowings are involved, the Tribunal observe....