TMI Blog2019 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ation's case [2009 (12) TMI 850 - SUPREME COURT OF INDIA] dropped the demand for the earlier period and confirmed for the period 18.4.2006 to 31.3.2007. Incidentally the respondent was not available during the course of hearing before this Tribunal - Since the issue of limitation has not been discussed by the adjudicating Commissioner, even though claimed to have been raised by the respondent befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying sales commission to foreign service providers whose offices were not situated in India. Since the respondent failed to discharge Service Tax on the commissions paid to the foreign agent, Service Tax liability under the taxable category of 'Business Auxiliary Service' proposed to be recovered from them under reverse charge mechanism. Consequently, a show-cause notice was issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oached the Hon'ble Bombay High Court. The Hon'ble Bombay High Court vide its order dated 01.02.2018 remanded the matter to the Tribunal to decide the case after hearing the parties on merits. 3. Learned Advocate Shri J.H. Motwani for the appellant, at the outset, submits that since the issue has been decided on merit by the learned Commissioner in their favour, the issue of limitation w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard both sides and perused the records. 6. We find that this Tribunal applying the principles of law laid down in Indian National Ship Owners Association's case (supra) dropped the demand for the earlier period and confirmed for the period 18.4.2006 to 31.3.2007. Incidentally the respondent was not available during the course of hearing before this Tribunal. Since the issue of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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