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2013 (5) TMI 111 - AT - Service TaxPayments for taxable service of overseas service provider - appeal against penalties confirmed - Considering the amendment to Section 66A appellate authority waived liability for the period prior to 18.4.2006 but confirmed the liability as assessed for the period subsequent to 18.4.2006 - Held that:- Assessee's contention in so far as penalty is confirmed that the failure to remit service tax subsequent to 18.4.2006 is not wilful but on account of a mis-conception of the assessees liability to remit such service tax is not acceptable as the legislative provision clearly and ambiguously enjoins an obligation on the recipient of the service to remit service tax. There cannot be a plea based on ignorance of a legislative provision. Appeal dismissed.
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