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2019 (9) TMI 1519 - AT - Service TaxDemand of service tax alongwith the penalty - services provided outside India after 18.04.2006 - duty and interest were deposited on being pointed out before issuance of SCN - HELD THAT:- The issue relating to payment of tax on reverse charge on services received from outside India for the period post 18.04.2006 was a question of interpretation of law. The duty and interest were deposited on being pointed out by the department in 2007 much prior to the issuance of the Show Cause Notice. Further it is found that the Hon’ble Madras High Court in THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. JSW STEELS LIMITED [2017 (7) TMI 603 - MADRAS HIGH COURT]. Following the ratio laid down by the Hon’ble High Court, the penalty imposed is set aside - appeal allowed in part.
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