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2015 (12) TMI 1588 - AT - Service TaxDemand - transportation of goods by road - "Business Auxiliary Services" - reverse charge mechanism - Held that: - the demand pertains to the period 2007-08 to December, 2009. The dispute on the taxability on the foreign services on reverse charge basis was under dispute only for the period prior to 18/4/2006, however, thereafter there was no doubt about taxability of services therefore the plea of the Ld. Counsel that the matter was under dispute is of no relevance for the period 2007-08 to December, 2009. I also note that Ld. Commissioner, considering the fact that the transaction was recorded in the books of account of the appellant, reduced the penalty to 50% invoking new Section 78. In view of the facts and circumstances of the case, I find that appellant could not make out a case of reasonable cause for non payment of service tax in time. I do not find any infirmity in the impugned order, hence the same is maintained - Appeal dismissed - decided against appellant.
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