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TMI Blog2015 (3) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to the period 18.4.2006. Thus, the demand in appeal no. ST/86/07 is fully set aside along with penalty and interest. So far the demand in appeal No. ST/133/09 is concerned, we hold that the demand prior to 18.4.2006 is set aside. The appellant shall only be liable to pay the demand of Service Tax subsequent to 18.4.2006 along with interest as per Rule. In the facts and circumstances granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed under reverse charge mechanism. The show-cause notice was adjudicated by the Commissioner and the proposed demands were confirmed along with penalties under various Sections of the Finance Act, 1994. Being aggrieved, the appellant is in appeal before this Tribunal. 3. The learned Counsel for the appellant urges that so far the law relating to chargeability of Service Tax on reverse charge bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court relied on the ruling of the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association (supra). The ruling of the Hon'ble Punjab & Haryana High Court has been upheld by the Hon'ble Supreme Court - 2010 (20) STR J99 (SC). Further, the appellant points out to the decision of this Tribunal in the case of Needle Industries (I) Pvt. Ltd. Vs. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prays for setting aside the demand of tax as well as deletion of the penalties imposed. 4. The learned AR relies on the impugned order and further states that penalty for the subsequent period be confirmed. 5. Having considered the rival contentions, we hold that the appellant is not liable to tax on reverse charge basis prior to the period 18.4.2006. Thus, the demand in appeal no. ST/86/07 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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