TMI Blog2016 (12) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... duced with effect from 18.04.2006? - Held that: - reliance placed on the decision of the appellant's own case RSWM Ltd. Vs. CCE [2016 (11) TMI 1363 - CESTAT NEW DELHI], where similar issue was decided, and it was held that the provisions of Section 80 were invoked and the benefit was extended to the appellant. Accordingly, we hold that in absence of any malafide on the part of the appellant, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Rinky Arora, ld. advocate for the appellant and Mr. Ranjan Khanna, ld. Departmental Representative for Revenue, we find that the appellants were procuring the services of foreign agent on commission basis and were required to discharge their tax liability on reverse charge basis in terms of provisions of 66A of the Finance Act, 1994, which were introduced with effect from 18.04.2006. 3. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , passed in the case of RSWM Ltd. Vs. CCE, it was observed as under:- 6. After having considered the submissions made by both the sides, we find that the Bombay High Court in the case of Indian National Shipowners Association (supra), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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