TMI Blog2018 (7) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- The issue involved in the present case is settled in favor of the appellant as the period involved in the present case is prior to 18.04.2006 when there was no service tax liability on the recipient of service - The ratio of the decision of Indian National Ship Owners’ Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] is fully applicable in the present case, where it was held that Befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, manufacturer and exporter of printed circuit board, was making payment to their overseas agencies as commission for providing services such as obtaining export orders, promoting sales of their goods, selling of the same abroad on behalf of the appellant, identifying the overseas buyers, collection of sale proceeds, provide guarantee for payments, etc. On the ground that as per Rule 2(1)(d)(iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and appropriated the said amount paid as service tax and also imposed a penalty of ₹ 200 per day or 2% of the tax per month, whichever is higher, under Section 76 of the Finance Act and also imposed penalty of ₹ 1000/- under Section 77 and also imposed equivalent penalty under Section 78 of the Finance Act. Aggrieved by the said order, appellant filed appeal before the Commissioner wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax from the service recipient and the said amendment in Section 66 (9) was effected from 18.04.2006 and the entire demand in the present case is prior to 18.04.2006 and is liable to be set aside. He also relied upon the decision of Canara Bank vs. Commissioner of Service Tax, Bangalore reported in 2010-TIOL-147-CESTAT-BANG. 5. On the other hand, the learned AR defended the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, we find that the ratio of the decision of Indian National Ship Owners Association is fully applicable in the present case and by following the ratio of the said decision, we are of the considered view that the impugned order is not sustainable in law and the same is set aside by allowing the appeal of the appellant with consequential relief, if any. (Operative portion of the Order w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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