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2015 (3) TMI 830 - AT - Service TaxDemand of service tax - Reverse charge mechanism - remuneration paid to the Overseas Commission Agent - held that:- Appellant is not liable to tax on reverse charge basis prior to the period 18.4.2006. Thus, the demand in appeal no. ST/86/07 is fully set aside along with penalty and interest. So far the demand in appeal No. ST/133/09 is concerned, we hold that the demand prior to 18.4.2006 is set aside. The appellant shall only be liable to pay the demand of Service Tax subsequent to 18.4.2006 along with interest as per Rule. In the facts and circumstances granting the benefit of Section 80, we set aside all the penalties including under Section 78 - Decided in favour of assessee.
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