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M/s. Suraj Impex (India) Pvt. Ltd. Versus C.C.E., Indore

2016 (11) TMI 522 - CESTAT NEW DELHI

Demand during the period 09.07.2004 to 31.12.2008 - Foreign Agent Commission - reverse charge mechanism - Held that: - till 17.04.2006, no demand of service tax on reverse charge basis can be raised against the assessee in terms of law declared 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period, we have seen that the Board circular holding that services provided outside India are not taxable was withdrawn only on 10.05.2007.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 .....

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t 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 therefore, extended period was not invocable, interest not demandable and penalty not imposable under Sec .....

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n on the part of the appellant, the penalty imposed upon them is set aside in toto - appeal disposed off. - Appeal No.ST/1277/2010-CU[DB] - Final Order No.54271/2016 - Dated:- 13-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Mr. Ashutosh Upadhyay, Adv. For Appellant Mr. Sanjay Jain, DR For Respondent Per Ms. Archana Wadhwa : Demand of service tax of ₹ 66,13,175/- stands confirmed against the appellant along with confirmation of interest and imposi .....

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-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 ma .....

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ated 10.05.2007, further clarifying that the services can be taxed in view of the Section 66A of the Finance Act, 1994 with effect from 18.04.2006 and Import of Service Rules introduced with effect from 19.04.2006. As such, ld. advocate submits that since the circular was withdrawn only on 10.05.2007, they continued to entertain the belief that since the services of foreign commission agent were provided outside India, no service tax liability. However, he agrees that part of the demand would be .....

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.04.2006, no demand of service tax on reverse charge basis can be raised against the assessee in terms of law declared 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 v .....

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