TMI Blog2017 (6) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax - extended period not invocable - penalty also set aside - demand restricted to normal period - appeal allowed - decided partly in favor of appellant. - ST/3093/2012-SM - Final Order No. 60883/2017 - Dated:- 15-5-2017 - Mr. Ashok Jindal, Member (Judicial) None for the Appellant(s) Shri G.M. Sharma, A.R. for the Respondent(s) ORDER None appeared on behalf of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also imposed. The said order was challenged before the Commissioner (Appeals), and the Commissioner (Appeals) held that prior to 18.04.2006, the appellant is not required to pay service tax on the Commission paid to overseas agent under reverse charge mechanism, relying on the decision of Hon'ble High Court of Bombay in the case of Indian Shipowners Association vs. UOI 2009 (13) STR 235 (B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not required to pay service tax. As the issue of payment of service tax was in dispute, therefore, I hold that there is no malafide intention of the appellant in not paying the service tax. In that circumstances, the extended period of limitation cannot be invoked. Therefore, the demand of service tax for the normal period is confirmed along with interest. For the rest of the period, the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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