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2014 (3) TMI 1065 - CESTAT NEW DELHIDemand alongwith interest and penalty - reverse charge mechanism - appellant remitted commission to overseas commission agents for facilitating its export sales during July 9, 2004 to March 31, 2006 - Held that:- the Supreme Court in [2009 (12) TMI 850 - SUPREME COURT OF INDIA] has dismissd the judgment of the High Court in the case of Indian National Shipowners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] and has confirmed the position that a service recipient in India is liable to remit service tax for taxable services received from abroad only from 18.4.2006, after introduction of Section 66A in the Finance Act, 1994. Therefore, in view of the same the tax, interest and penal liability assessed by the primary authority and confirmed in the impugned Order-in-Appeal by the Commissioner (Appeals), cannot be sustained. - Decided in favour of appellant
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