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2017 (1) TMI 500 - AT - Service TaxImposition of penalty - Reverse charge mechanism - consideration for technical advices and consultancy services - service providers situated abroad - Held that: - the period involved in this case is from 18/04/2006 to 30/09/2006 during which period there was confusion as to whether service tax liability would arise on the person making the payment for the services received from overseas service providers - Since there was confusion and constitutional validity of the provisions of Section 66A was being challenged, we find that it is a fit case to hold that the appellant had justifiable reasons for not discharging service tax liability under reverse-charge mechanism - Invoking the provisions of Section 80 of the Finance Act, 1994, penalty u/s 78 set aside - appeal allowed - decided in favor of appellant.
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