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2018 (7) TMI 537 - AT - Service TaxExtended period of limitation - Reverse charge mechanism - Broadcasting services - case of Revenue is that the said services were received by the appellant and service provider did not have any office in India and therefore, under ‘Reverse Charge Mechanism’ appellants were required to pay service tax in respect of services so received - Held that:- There was no intention of the appellant, not to pay said service tax and therefore, demand under the extended period is not sustainable - the demand under the category of Business Support Service not covered by normal period is not sustainable. Information Technology Software Service - Reverse charge mechanism - Held that:- The agreement for Information Technology Software Service in the nature of right to use software was entered into on 29.12.2006. The said nature of activity continued beyond 16th May, 2008 till March, 2011 and revenue have raised demand only for the period for which the tax entry was introduced w.e.f. 25.06.2008 - demand upheld. Management, Maintenance or Repair Service - Held that:- The appellant have accepted its levy after 01.03.2008 i.e. the period after the issue of Import of Services Rules and we, therefore, do not find any force of law for confirmation of demand under the said category for the period prior to 01.03.2008. Penalty - Held that:- Since there was no intention to evade duty for the reason that under Reverse Charge Mechanism the appellants are entitled for credit of service tax paid under Cenvat Credit Rules, 2004 - penalty not warranted. Appeal allowed in part.
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