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JEET RAM KAIT, ARCHANA WADHWA
Commissioner of Central Excise – Appellant
Versus
Tyazhpromexport – Respondent
Archana Wadhwa, Judicial Member. - Being aggrieved with that portion of the impugned Order of the Commissioner (Appeals), vide which he has set aside the penalty imposed upon the respondents, the Revenue has filed the present appeal.
2. As per facts on record, the respondent-company is an Association for Economic Affairs of the Ministry for Economic Affairs and Trade of the Russian Federation. They have a registered office and have entered into a contract with Rourkela Steel Plant located at Rourkela for providing technical services to RSP, for which purposes, they were to delegate specialists. In terms of the said contracts, all the taxes and duties were to be borne by Rourkela Steel Plant.
3. A dispute arose between the Department and the respondents for levy of service tax for the taxable service being provided by the respondents. They clarified the position and submitted that any tax, if leviable, has to be borne by RSP and also made a request to M/s. Rourkela Steel Plant to make arrangements for payment of Service Tax. After taking the legal opinion etc., the Service Tax was deposited by RSP along with the interest leviable thereon. The matter was taken up for adjudication
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