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M/s. RSWM Ltd. Versus CCE, Jaipur-II

2016 (11) TMI 1363 - CESTAT NEW DELHI

Service tax liability - commission paid to the foreign commission agents - reverse charge mechanism - period 18.04.2006 to 31.02.2007 - Held that: - the Bombay High Court in the case of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], clarified the law by their judgement dated 11.12.2008. 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 judgeme .....

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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. - Appeal disposed off - decided in favor of assessee. - ST/630-631/2009 - Final Order No. 51054-51055/2016 - Dated:- 18-3-2016 - Smt. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Rep. by Shri Vivek Sharma, Advocate for the appellant.. Rep. by Shri K. Poddar, DR for the respondent. ORDER B .....

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reverse charge basis. Two show cause notices dated.4.7.2007 and 7.3.2008 were issued to the appellants, which culminated into two separate orders dated 8.7.2008 and 5.8.2008 passed by the Original Adjudicating Authority. After passing of the said orders, the appellant deposited the entire disputed service tax along with interest and challenged the penalty portion of the said orders before the Commissioner (Appeals), who upheld the same. 3. Hence, the present appeals. 4. Ld. Advocate appearing fo .....

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liability would arise prior to 18.04.2006 and the liability to pay service on reverse charge basis, would be there subsequent to 8.4.2006. As such, he submits that there was a bonafide impression on their part that no liability to service tax on the services rendered by a foreign person would arise in which case the provisions of Section 80 of the Finance Act, 1994 should be invoked. For the above purpose, he relied upon the Tribunal s decision in the cases of Kitec Industries India Ltd. - 2015 .....

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