KGS MANAGEMENT SERVICES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) BOTH sides agree that service tax, if any, paid arising out of adjudication shall be given appropriate consideration. To the extent tax is not paid that shall be payable by the appellant. While the appellant says that penalty shall not be leviable, Revenue's grievance is that appropriate penalty has been levied.

(2.) THIS appeal touches service tax demand of Rs. 24,714/ - followed by interest and penalty under Sections 76 & 77 of the Finance Act, 1994. The Adjudicating Authority has imposed penalty of Rs. 1000/ - under Section 77.

(3.) LEARNED Chartered Accountant says that the appellant being out of India it was not possible to make compliance to the law and there was no wilful or knowable breach of law made by the appellant. Had the appellant not being out of India the appellant would have complied to the law duly.