2024 (7) TMI 479

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.... of the appellant. 2. Briefly stated facts of the present case are that the appellant was registered under the category of 'Goods Transport Agency' and had received the services of 'Business Auxiliary Service', 'Market Research Agency Service' & 'Management Consultancy Service' and had made foreign remittances to its overseas service providers but had not paid the service tax along with education cess on such foreign remittances as the same was taxable under Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 read with Section 66A of the Finance Act, 1994. On these allegations, a show cause notice dated 16.10.2008 was issued to the appellant and the appellant filed detailed reply to the show cause notice. After following the due process, the....

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....ve said decision of Hon'ble Bombay High Court is fully applicable to the present case wherein it has been held that any service received from abroad was only taxable w.e.f. 18.04.2006 after the amendment of Section 66A of the Finance Act, 1994. He also submits that the department had filed appeal against the decision of the Hon'ble Bombay High Court and their appeal was dismissed by the Hon'ble Supreme Court. It was further held that the person providing service alone regarded as an assessee as per Chapter V of the Finance Act, 1994 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 cannot be framed as not to carry the purpose of Chapter V. 4.4 Further, he places reliance on the decision of Hon'ble Supreme Court in the case of Commissio....

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....side India, hence, not taxable at all and the demand related to business exhibition service for the period from 18.04.2006 to 10.05.2007 is also not sustainable. 4.7 He further submits that penalty under Section 78 cannot be imposed mechanically because the issue relates to interpretation and the law was settled after the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association (supra), which was affirmed by the Hon'ble Supreme Court. 5. On the other hand, the learned AR for the Revenue reiterates the findings of the impugned order. 6. After considering the submissions made by both the parties and perusal of the material on record, we find that the issue involved in the present case is no mor....