9911796707
TMI Blog2015 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per: M.V. Ravindran This appeal is filed by the Revenue against order-in-original No. 15/ST/Commr/2010 dated 15.04.2010. 2. None appeared on behalf of the appellant nor there was any request for adjournment. Since the issue involved in this case is in a narrow compass, we take up the appeal for disposal in the absence of any representation from respondent. 3. Heard learned D.R. and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod provisions of Section 66A of the Finance Act, 1994 were not in statute. Provisions of taxing an amount paid by an assessee in India under reverse charge mechanism was brought into statute from 18.04.2006. This law is settled by the Hon'ble High Court of Bombay in Indian National Ship Owners Association 2009 (13) STR 235 (Bom.) and upheld by the Hon'ble Apex Court in 2010 (17) STR J-57. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity post 18.04.2006 and interest thereof needs to be discharged by the respondent-assessee. 7. As regards the penalties on the amounts which have been confirmed by us we find that the issue involved in this case is of interpretation and during the relevant period the entire issue was being contested upto the Apex Court. Accordingly, though from 18.4.2006 the service tax liability with interest ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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