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2011 (9) TMI 511 - AT - Service TaxPenalty by Commissioner as revisionary authority - Revenue demanded Service Tax & Interest on payment of commission to foreign parties during 9.07.04 to 31.03.06 - Held That:- In view of UoI Vs. Indian National Shipowners Association (2008 - TMI - 32013 - HIGH COURT OF BOMBAY), prior to 18.04.06, no Service Tax liability arises as recipient of services. If that be so, question of imposition of penalty non-payment of Service Tax during the relevant period does not arise.
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