TMI Blog2018 (2) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... h received in Indian currency, is not liable to levy of service tax being export of services - issue decided in favor of assessee in the case of INDIAN NATIONAL SHIPOWNERS' ASSOCIATION Versus UNION OF INDIA [2009 (3) TMI 29 - BOMBAY HIGH COURT]. Time limitation - Held that: - SCN dated 30.11.2006 has been issued invoking the extended period, which is not sustainable as the issue was interpretat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant by the foreign company through M/s. Infosys Technologies, Bangalore. The department was of the view that the appellant is liable to pay service tax on amount received in Indian currency as these are not export of services. A show cause notice was issued proposing to demand ₹ 3,31,500/- being the service tax for the period October 2004 to February 2005 along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the issue was highly contentious and being interpretational one, the extended period cannot be invoked. That there was no intention on the part of the appellant to evade payment of service tax being an interpretational issue, the show cause notice issued invoking extended period is unsustainable. 3. On behalf of the respondent, Id. AR Shri R. Subramaniyam reiterated the findings in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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