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2017 (1) TMI 1186 - AT - Service TaxBusiness auxiliary services - Reverse Charge Mechanism - whether the appellants are liable to pay service tax on the commission paid by them for the services received by them from abroad? - Held that: - the issue has been discussed and has attained finality in the case of Indian National Shipowners’ Association [2009 (3) TMI 29 - BOMBAY HIGH COURT], where it was held that the assessee is not liable to pay service tax under the reverse charge mechanism provided under Section 66A of the Finance Act prior to 18/04/2006 - the demands in respect of the period prior to 18/04/2006 is set aside. Extended period of limitation - Held that: - The issue being interpretational and as divergent views were prevailing during that period, we hold that the extended period is not invokable - major part of demand barred by limitation, and set aside - the amounts of ₹ 35,402/- and ₹ 25,311/- are upheld along with interest. The demand pertaining to the period 01/04/2007 to 12/11/2007, would lie within the normal period of limitation involving a demand of ₹ 3,50,817/- - demand confirmed for this part. Appeal disposed off - decided partly in favor of appellant.
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