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2017 (10) TMI 750 - AT - Service TaxBusiness Auxiliary Service - commission paid to foreign agents - reverse charge mechanism - Held that: - The period involved is 9.7.2004 to 31.12.2006. The provision for payment of service tax under reverse charge mechanism was brought into the Finance Act by introducing Section 66A with effect from 18.4.2006 - The decision in the case of Indian National Ship Owners Association Vs UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] wherein it was held that the section would be operative with effect from 18.4.2006 only - the demand prior to 18.4.2006 is unsustainable. Demand beyond 18.4.2006 - Held that: - the appellants are manufacturers of artificial and synthetic staple fibre yarn - reliance placed in the case of CCE (A) Trichy Versus Arvind A Traders, Anartex Exports & others [2015 (11) TMI 1176 - CESTAT CHENNAI] - the demand beyond 18.4.2006 is also not sustainable. Appeal allowed - decided in favor of appellant.
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