TMI Blog2014 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 2(1) (d) (iv) of Service Tax Rules, 1994 - Commissioner (Appeals) set aside the portion of demand prior to 18.04.2006 - Held that:- dispute is now well settled that prior to introduction of section 66A in Finance Act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. The position has been affirmed by Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-appellant is an exporter of cotton yarn to various European countries. They were paying commission to certain agents abroad for canvassing orders. On such service of agents received and commission paid, appellant was not paying service tax during the period Nov 04 to Sept 06. Revenue was of the view that on such service received from persons located abroad, assessee-appellant should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her penalties under section 76 and 78 of Finance Act 1994 were imposed. Aggrieved by the order, appellant-assessee filed appeal with Commissioner (Appeals). The Commissioner (Appeals) took note of the decision of Bombay High Court in the case of Indian National Ship Owners' Association Vs UOI reported in 2009 (13) S.T.R. 235 (Bom) and held that service tax demand for the period prior to 18-04- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stained. The position has been affirmed by Apex Court as reported at of UOI Vs Indian National Shipowners Association - 2010 (17) STR J57 (SC). Therefore, the Revenue's appeal has no merit and the same is dismissed. 5. Now coming to the appeal filed by the appellant-assessee, I find merit in their argument because they have already paid more than the actual tax liability which they need to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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