TMI Blog2017 (10) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], prior to 18/04/2006 appellant was not required to pay service tax, therefore, demand of service tax for the period prior to 18/04/2006 is set aside - For the period post 18/04/2006 the demand of service tax is confirmed along with interest. Penalty - Held that: - As issue of taxability of service was in dispute before the Hon’ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the impugned period the appellant was required to pay service tax under reverse charge mechanism as there was no charging section and the same was amended by introduction of Section 66A of Finance Act, 1994 w.e.f. 18/04/2006 the assessee is required to pay Service Tax under reverse charge mechanism if the services are availed from a foreign service provider. The case against the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further submitted that as there was a dispute whether the assessee is required to pay service tax under reverse charge mechanism as per Section 66A of the Finance Act, 1994 was under challenge before the Hon ble High Court of Bombay in the case of Indian National Shipowners Association V/s Union of India (13) STR 2009 235 (Bom. High Court) and the same was held that as per Section 66A of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble High Court of Bombay in the case of Indian National Shipowners Association (supra) prior to 18/04/2006 appellant was not required to pay service tax, therefore, demand of service tax for the period prior to 18/04/2006 is set aside. 7. For the period post 18/04/2006 the demand of service tax is confirmed along with interest. 8. As issue of taxability of service was in dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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