TMI Blog2015 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... vant period provisions of Section 66A of the Finance Act, 1994 were not in statute. Provisions of taxing an amount paid by an assessee in India under reverse charge mechanism was brought into statute from 18.04.2006. This law is settled by the Hon’ble High Court of Bombay in Indian National Ship Owners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] and upheld by the Hon’ble Apex Court in [2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty is set aside - Decided partly in favour of asessee. - Appeal No. ST/369/10 - - - Dated:- 21-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical), JJ. For the Petitioner : Shri K.S. Mishra, Addl. Commr (AR) For the Respondent : None ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against order-in-original No. 15/ST/Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(1)(d)(iv) of Section 68. 5. We find that the period involved in this case is from 01.04.2003 to 31.3.2007. For the demand of service tax liability under reverse charge mechanism from 01.04.2003 to 18.04.2006 the adjudicating authority is correct in dropping the demands as during the relevant period provisions of Section 66A of the Finance Act, 1994 were not in statute. Provisions of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the order which confirms the demand of service tax from 18.04.2006 to 31.3.2007. Since we uphold the demands of service tax liability, the interest liability under Section 75 of the Finance Act, 1994 would also requires to be discharged and we order accordingly. 6. In sum the service tax liability post 18.04.2006 and interest thereof needs to be discharged by the respondent-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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