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2017 (10) TMI 1125 - AT - Service TaxReverse Charge Mechanism - services availed from a foreign service provider - whether the appellant was required to pay service tax under reverse charge mechanism for the period 2004-2005 to 2006-2007 or not? - Held that: - as per the decision of the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], prior to 18/04/2006 appellant was not required to pay service tax, therefore, demand of service tax for the period prior to 18/04/2006 is set aside - For the period post 18/04/2006 the demand of service tax is confirmed along with interest. Penalty - Held that: - As issue of taxability of service was in dispute before the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association, therefore, no penalty is imposable on the appellant. Matter remanded to recalculate the demand payable - appeal allowed by way of remand.
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