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2014 (7) TMI 32 - AT - Service TaxImport of services - reverse charge - Business Auxiliary service – Appellant, exporter of Cotton fabrics, engaged agents to various European countries for canvassing orders and paid commission – Revenue contends that it was taxable under the provisions of rule 2(1) (d) (iv) of Service Tax Rules, 1994 - Commissioner (Appeals) set aside the portion of demand prior to 18.04.2006 - Held that:- dispute is now well settled that prior to introduction of section 66A in Finance Act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. The position has been affirmed by Apex Court as reported at of UOI Vs Indian National Shipowners Association - [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - already paid more than the actual tax liability which they need to have paid towards tax for the period from 18-04-06 to Sept 06. Appellant is not asking for refund of tax paid - Penalty set aside - Decided in favour of assessee.
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