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2023 (10) TMI 227 - AT - Service TaxLevy of service tax - service of Testing, Inspection and Certification Servicesproviding the service for the goods which were to be exported from India to other foreign buyers - Appellants claimed that the services provided by them amounted to export of services and hence they are not liable for Service Tax payment - penalties - HELD THAT:- It is seen that in case of SGS INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (2) TMI 54 - CESTAT MUMBAI], the Tribunal was dealing with the dispute which arose for the period 2003. In case of BA RESEARCH INDIA LIMITED, M/S. QUINTILES SPECTRAL (I) PVT. LIMITED VERSUS COMMISSIONER OF SERVICE TAX AHMEDABAD [2010 (2) TMI 230 - CESTAT, AHMEDABAD] also there is no mention of the amendment carried out with effect from 01/03/2008. This amendment has been brought in, in order to overcome the decisions of the Tribunal and High Court in the cited case law. Therefore, we are in agreement with the Learned AR that after 01/03/2008, the Appellant case does not survive on merits. However, as pointed out by the Learned Counsel, this matter had been under litigation before the Tribunal/High Court for quite some time and the Appellant may be said to have a genuine belief that they are not required to pay the Service Tax. Since the issue is that of interpretation, it is opined that the Appellant should not be fastened with the demand for the extended period. On account of limitation, the confirmed demand for the extended period set aside - The Adjudicating Authority to work out the details of the demand pertaining to the normal period which would be payable by the Appellant along with interest. Penalties - HELD THAT:- Considering the factual details and the interpretational difficulties, there are no justification in imposing penalties on the Appellant. Accordingly, all the penalties are set aside. Appeal disposed off.
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