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2018 (1) TMI 962 - AT - Service TaxPenalty u/s 76, 77 and 78 of FA - Commission paid to foreign commission agents - reverse charge mechanism - Held that: - during relevant period law was not clear and was subject matter of litigation before various courts. It is only with a declaration of law by the Hon’ble Bombay High Court decision in the case of Indian National Shipowners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT], that the levy on reverse charge basis was upheld w.e.f. 18.04.2006 - The appellant have already paid the said duty alongwith interest. As such there is no justification for imposition to penalty upon them - appeal alllowed.
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