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TMI Blog2019 (4) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative (DR) - for the Respondent. ORDER Per. C.L. Mahar :- The facts in brief are that the appellants are engaged in manufacture and export of guar gum powder and has availed services of foreign commission agents for booking of orders for export and in process have paid commission to such foreign agents who are not having any office in India. The department has entertained a view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking the extended time proviso for demand of service tax under this section. The penal provision under Section 76, 77 and 78 has also been invoked. The matter got adjudicated by the order-in-original dated 28 September 2010, whereunder the charges of the show cause notice have been confirmed by the learned Deputy Commissioner. The appellant have approached the Commissioner (Appeals) and the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to service tax and since the services in the present matter were availed and utilized beyond the territorial waters of India, the assessee had a bonafide belief that activity is not covered by Section 66A and, therefore, they have not paid the service tax under the reverse charge mechanism basis. It has further been added that the department was fully aware about the facts of the matter as they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Having heard both sides. Before going to the merits of the case, we have to examine the facts whether the claim made by the appellant that the impugned show cause notice is barred by period of limitation. We noticed that earlier also on the similar issue, the department had issued a show cause notice to the appellant invoking a extended proviso under Section 73 of the Finance Act, 1994. This fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any violation of the provisions of the Finance Act by the appellant, inviting invocation of extended time proviso under Section 73 and corollary invocation of the penal provisions of Section 78, 77 and 76 of the Finance Act. 5. In view of above, we allow the appeal by way of remand. We also instruct the Original Adjudicating Authority to confirm the demand only for a normal period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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