TMI Blog2015 (3) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... es us to the penalty imposed by the lower authorities on the appellant specifically for the period 18.04.2006 to 31.03.2008. We find that the contentions raised by the learned C.A. have a strong force. We do agree that during the relevant period the entire issue of service tax liability under reverse charge mechanism was being contested vehemently by both the sides at higher judicial forum. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g service tax liability on the appellant under reverse charge mechanism for the period 01.01.2005 to 31.3.2008 on the ground that appellant having made payments to the commission agent who was residing abroad during the period. 4. After hearing both sides, we find that as regards the period from 01.01.2005 to 17.04.2006, service tax liability does not arise on the appellant in view of the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Chartered Accountant would submit that a sum of ₹ 2,743,943/- towards service tax liability has been paid by the appellant on 29.07.2008. A show-cause notice has been issued on 11.11.2008. Before issuance of show-cause notice the service tax liability has been paid by the appellant for the period 18.04.2006 to 31.3.2008. CENVAT Credit has also been availed by them as such no penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agree that during the relevant period the entire issue of service tax liability under reverse charge mechanism was being contested vehemently by both the sides at higher judicial forum. We find that the issue has attained finality with the judgement of Indian National Ship Owners Association on 14.12.2009. In our considered view and the facts and circumstances of this case, this is a fit case for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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