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2011 (1) TMI 110 - CESTAT, NEW DELHICommission to the overseas commission agent - service tax under the category of business auxiliary service as recipient of service from the foreign service provider - original authority in addition confirming the demand of duty ordered recovery of interest and also imposed penalty - Commissioner (Appeals) has set aside the interest but upheld the penalty - for the purpose of contesting the penalty, he submits that in respect of services received from the Foreign Service provider no service tax liable paid by the recipient for the period prior to 18.4.2006 when the section 66A was introduced in the Finance Act - Liability to service tax cannot be decided by the Tribunal as the matter was not agitated before the Commissioner (Appeals) - no justification for imposition of penalty - order of the Commissioner (Appeals) imposing penalty is therefore is set aside and the appeal is allowed
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