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2017 (4) TMI 1083 - AT - Service TaxOverseas Commission - case against appellant is that the appellant had not paid the Service Tax on Overseas Commission credited to the Overseas Commission Agent (OCA) ledger account and that the transaction between them and OCA was between the associated enterprises - Held that: - the SCN dt. 21.04.2009 could not invoke the allegation of associated enterprises when the law at the time did not provide for the same and the relevant provision was introduced on 10.05.2008, without it being made expressly retrospective. Extended period of limitation - Held that: - the facts about payment of commission to OCA were well known to the Department prior to the SCN dt. 21.04.2009, the extended period therefore, could not have been invoked in the third SCN. Appeal allowed - decided in favor of appellant.
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