TMI Blog2016 (11) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Board. In the facts and circumstances of the case that the services were provided outside India and tax liability fell on the appellant on reverse charge basis, a bona fide belief entertained by the appellant was justified. Further, the appellant has been reflecting the payment of commission in their balance sheet in which case, it can be held that there was no suppression or mis-statement on the part of the assessee so as to avoid the service tax payment with a mala fide intention. Reliance placed on the decision of the case Kirloskar Oil Engines Ltd. Vs. CCE, Nasik [2004 (8) TMI 259 - CESTAT, MUMBAI] where it was held that balance sheet being a publicly available document, suppression of such information cannot be alleged and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994, the Hon'ble Bombay High Court in the case of National Ship Owners Association Vs. Union of India [2008-TIOL-633-BOM] has held that no service tax liability would fall upon the assessee in India on reverse charge basis and such liability would arise only with effect from 18.04.2006. As such, for the period prior to the said date, the issue is squarely covered by the decision of the Hon'ble Bombay High Court. 3. As regards the demand for the subsequent period, it is his submission that the same stands confirmed by invoking longer period of limitation. In as much as the issue was the subject matter of litigation before various courts and was finally decided by Hon'ble Bombay High Court on 11.12.2008, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the Hon'ble Bombay High Court. For the subsequent period, we have seen that the Board circular holding that services provided outside India are not taxable was withdrawn only on 10.05.2007. Otherwise also, we note that the fact that the service tax of reverse charge was recently introduced and its scope was not clear and entertained various doubts, requiring issuance of various clarifications by the Board. In the facts and circumstances of the case that the services were provided outside India and tax liability fell on the appellant on reverse charge basis, a bona fide belief entertained by the appellant was justified. Further, the appellant has been reflecting the payment of commission in their balance sheet in which case, it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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