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2015 (10) TMI 2728 - CESTAT MUMBAIReverse Charge Mechanism - relevant time - appellant had availed the services of the Consultant, who are situated abroad - case of appellant is that the Service Tax liability under the reverse charge mechanism is applicable from 18-4-2006 only and prior to that tax liability would not arise on the appellant - invocation of extended period of limitation - Penalty - Circular No. 276/8/2009-CX-8A, dated 26-9-2009. Held that:- The Service Tax demand for the period April, 2009 to Dec., 2009 is to be upheld as confirmed by the adjudicating authority along with interest, as undoubtedly Service Tax liability is due under the provisions of Section 66A of the Finance Act, 1994 - the Service Tax liability for the period April, 2009 to December, 2009 upheld along with interest. Penalty - Held that:- There is no necessity to impose the penalty on the appellant as the entire issue was disputed and it is a question of interpretation - penalty set aside. Appeal allowed in part.
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