TMI Blog2022 (9) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived from the overseas. This issue has undergone litigation in various cases before various forums. The hon ble Supreme Court in the case of UNION OF INDIA VERSUS INDIAN NATIONAL SHIPOWNERS ASSOCIATION [ 2009 (12) TMI 850 - SC ORDER] held that the levy of service tax is not legal on the said service prior to 18.04.2006 on the ground that Section 66A was enacted on 18.04.2006 only therefore, prior to this stage the levy was not legal and correct. Since the issue involved grave interpretation of law, there cannot be any mala fide intention on the part of the appellant - Moreover, the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the case of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of services received from foreign country were under serious dispute and a lot of litigations taken place and finally the case has been decided by the Hon ble Supreme Court in the case of Indian National Ship Owners Association- 2010 (17) STR J57 (S.C.) wherein, it was held that on the service in question, the service tax is leviable only from 18.04.2006 and not prior to that. He submits that the issue involved was interpretation of the provision of Section 66A and rule made thereunder. There was no mala fide intention on the part of the appellant to avoid payment of service tax. He further submits that the appellant have been otherwise paying service tax on other services and were filing ST-3 returns regularly. He submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i High Court Ashish Patil - Mumbai High Court Shreenath Motors Pvt Ltd - Mumbai High Court 03. Shri G. Kirupanandan, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that in the present appeal limited issue related to imposition of penalty under Section 78 is for consideration before us. We find that the appellant have admittedly paid the service tax on the service received from foreign country in terms of Section 66A on reverse charge basis and interest thereupon was also paid before issuance of show cause notice. The issue on merit is whether there is levy of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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