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2016 (12) TMI 343 - AT - Service TaxTaxability - reverse charge mechanism - whether it was justified in holding that the appellants were procuring the services of foreign agent on commission basis and were required to discharge their tax liability on reverse charge basis in terms of provisions of 66A of the Finance Act, 1994, which were introduced with effect from 18.04.2006? - Held that: - reliance placed on the decision of the appellant's own case RSWM Ltd. Vs. CCE [2016 (11) TMI 1363 - CESTAT NEW DELHI], where similar issue was decided, and it was held that the provisions of Section 80 were invoked and the benefit was extended to the appellant. Accordingly, we hold that in absence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable, the same is accordingly set aside. In as much as the issue stands decided in the appellant’s own case, we set aside the penalty by extending the benefit of Section 80 of the Finance Act, 1994 and confirm the demand along with interest as not contested - appeal disposed off - decided in favor of assessee.
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