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2013 (3) TMI 57 - AT - Service TaxSeeking waiver of penalty - assessee submitted that since the liability is determinable after 18-2-2006 it has discharged tax liability with interest in respect of both the appeals although it sought registration after the impugned period - Held that:- Assessee were not able to assess service tax liability before the notified date to levy service tax on reverse charge mechanism in respect of services provided from abroad as decided in UOI v. Indian National Ship Owners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - Since there was confusion prevalent in interpretation of law during material period and owing to fact that assessee had discharged service tax liability for period from 18-4-2006, extended period of limitation cannot be invoked - entire demand was upheld, but, penalty under section 78 set aside, as there was no deliberate case of fraud and prejudice caused to Revenue - Partly in favour of assessee
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