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2019 (7) TMI 653 - AT - Service TaxExtended period limitation - Taxability - sales commission paid by the appellant to overseas Sales Commission Agent - reverse charge mechanism - Section 66A of Finance Act, 1994 - revenue neutrality - HELD THAT:- During the relevant period, in the light of the Hon'ble Punjab & Haryana High Court judgment in the case of Ambika Overseas (supra), the appellant was entitled for the Cenvat credit in respect of the service tax payable on commission paid to overseas commission agent. Therefore, even if the service tax was payable, there was a Revenue neutral situation hence, since there is no gain to the appellant, it cannot be said that there was malafide intention on the part of the appellant in non-payment of service tax. Therefore, extended period was clearly not invokable in the facts of the present case. The demand for the longer period is set aside - the demand for the normal period is maintained, if any - penalty imposed under Section 76 and 78 is also not sustainable - appeal allowed in part.
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