TMI Blog2016 (11) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2008. We agree with the ld. Advocate that prior to declaration of law by the Hon’ble High Court, there was utter confusion in the field and the law got settled only with the said judgement. The period involved in the present case is admittedly prior to the said decision of the Hon’ble Bombay High Court and we find that the appellant deposited the dues on 23.03.2009 i.e. within a period of 3 wee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Both the appeals are being disposed of by a common order as the issue involved is same. 2. The appellant engaged in the manufacture and export of yarn, was availing the services of the foreign commission agents for the purpose of sale of its goods in foreign countries. Revenue raised the demand against the assessee for the period 18.04.2006 to 31.02.2007 on the ground that they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is arguments, ld. Advocate submits that during the relevant period, there was a lot of confusion on the issue of payment of service tax on reverse charge basis. Ultimately, the Hon ble Bombay High Court in the case of Indian National Shipowners Association Ltd. - 2009 (13) STR 235 settled the issue and it was held that no such liability would arise prior to 18.04.2006 and the liability to pay ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ably invoke the penal provisions. 5. Ld. DR appearing for the Revenue submits that it was the legal duty of the appellant to pay the service tax in time and having not paid, they have violated the provisions of law and this fact by itself, is sufficient to reflect melafide on their part. He accordingly prays for upholding the impugned orders insofar as the same relates to penalty. 6. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was extended to the appellant. Accordingly, we hold that in absence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable, the same is accordingly set aside. The demand as also interest stands confirmed as not contested. 7. Both the appeals are disposed of in the above manner. [Order dictated pronounced in open court] - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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