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2014 (6) TMI 422 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Held that:- Board’s Circular dated 26-9-2011 was not considered by the learned Commissioner while passing the impugned order dated 7-10-2011. We have also not found any findings on the aforesaid plea of the assessee regarding certain transactions with foreign companies for the period after April, 2006. In these circumstances, the question whether the appellant is liable to pay Service Tax with education cesses on the amounts paid by them to the foreign companies from 18-4-2006; and other issues associated therewith, need to be remanded to the adjudicating authority for de novo decision. As regards the demand raised for the period prior to 18-4-2006, the issue stands settled in favour of the appellant by numerous decisions including the Hon’ble Bombay High Court’s judgment in Indian National Ship Owners Association case (2008 (12) TMI 41 - BOMBAY HIGH COURT) which has been accepted by the C.B.E. & C. Accordingly, the demand confirmed by the adjudicating authority against the assessee for the period prior to 18-4-2006 is set aside and the corresponding penalties are vacated. For the period from 18-4-2006, the learned Commissioner is requested to readjudicate the issues in accordance with law and the principles of natural justice. It is made clear that all the contentions raised by the assessee shall be duly considered and appropriate findings recorded thereon - Decided in favour of assessee.
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