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2017 (9) TMI 91 - AT - Service TaxReverse charge mechanism - commission paid to commission agents located outside India - Held that: - it is a well settled principle that service tax is a consumption/destination based tax and the services of commission agents were availed and used by the appellants located in India. The tax liability in such situation in terms of Section 66A has been upheld - demand upheld. Extended period of limitation - Held that: - the issue relating to service tax liability on the recipient of service was a subject matter of large number of litigations - there is no justification for invoking allegation of willful mis-statement, suppression of fact with intend to evade service tax etc - demand barred by limitation. Appeal allowed - decided in favor of appellant.
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