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2023 (2) TMI 291 - AT - Service TaxExtended Period of Limitation - benefit of section 73 (3) and Section 80 of the Finance Act, 1994 - service received from foreign based service provider - reverse charge mechanism - HELD THAT:- The issue about taxability on reverse charge basis in respect of service received from foreign based service provider was not free from doubt as the issue was finally decided by the Hon’ble Supreme court in a landmark judgment in the case of Indian National Shipowners Association [2009 (12) TMI 850 - SC ORDER]. Moreover the appellant have paid the entire service tax even for the period prior to its levy i.e. before 18.04.2006 and the appellant have filed ST-3 returns wherein details of payments have been declared. In this fact the demand for the extended period is not sustainable. The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along with interest paid prior to show cause notice. Considering this position the demand for extended period is not sustainable hence the same is set aside. Demand for the normal period if any, is sustained along with interest. The penalties are not sustainable hence the same is set aside. Since we have considered appellant’s submission on the point of Section 73 (3) we are not going into other issue such as jurisdiction and taxability. Appeal allowed in part.
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