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2017 (3) TMI 420 - CESTAT NEW DELHIReverse charge mechanism - service of foreign agents - commission - demand for the period prior to 18.04.2006 in dispute - penalty - extended period - Held that: - during the relevant period, there was admittedly a lot of confusion in the field and law was not clear either to the assessee or to the Revenue itself and lot of litigation was going on legal issue of payment of tax on reverse charge basis. The Tribunal in the case of Royal Travels vs CCE, Vadodara [2010 (9) TMI 104 - CESTAT AHMEDABAD] has observed that once the penalty is not imposed or is set aside, the longer period of limitation cannot be invoked inasmuch as ingredients for both are same - the demand to be barred by limitation and accordingly, set aside - appeal allowed - decided in favor of appellant.
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