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2017 (11) TMI 1435 - AT - Service TaxPenalties - Non-payment of service tax - reverse charge mechanism - commission paid to foreign agent - Business Auxiliary Service - Held that: - the issue appellant is liable to pay service tax under reverse charge mechanism on the commission paid to foreign agent was under much dispute and the litigation had traveled upto the Hon’ble Supreme court when the decision of the Hon’ble Supreme Court has been passed in 2010 whereas the disputed period in this appeal is from 18.4.2006 to April 2007, which is much before the decision of the Hon’ble Apex Court - the penalties imposed are unwarranted and require to be set aside - penalties u/s 76 and 78 set aside - interest and penalty u/s 77 upheld - appeal allowed in part.
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