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2018 (5) TMI 609 - AT - Service Tax100% EOU - Levy of service tax - reverse charge mechanism - business auxiliary services - Held that: - the issue is settled in favour of the assessee in the case of Hon’ble Bombay High Court’s judgment in the case of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], where it was held that Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service - the demand of service tax, interest and penalties for the period prior to 18.4.2006 are liable to be set aside. For the period after 18.4.2006, there is no dispute that the appellants have paid the appropriate service tax along with interest on 7.11.2007 i.e. before the issuance of show-cause notice. In such a situation, when the full service tax and interest thereon has been paid before the issuance of show-cause notice, demand cannot sustain. Penalty set aside. Appeal dismissed - decided against Revenue.
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