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2014 (5) TMI 1047 - AT - Service TaxDemand of service tax - Reverse charge mechanism - Held that:- the Service Tax liability which is fastened on the appellant along with the interest is correctly held to be paid by the appellant inasmuch as, during the material period such a provision does exist in form of Section 66A of the Finance Act, 1994. We do not find any reason to interfere in such an order which upholds the Service Tax liability and the interest thereof. The appeal filed by the appellant to that extent is rejected. - during the material period, appellant could have being under the bona fide impression, as to since the services were rendered i.e. testing of the product was done abroad, the Service Tax liability on the appellant may not arise - appellant has shown sufficient cause for setting aside the penalties imposed by the adjudicating authority and upheld by the first appellate authority - Decided partly in favour of assesssee.
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