9911796707
TMI Blog2016 (7) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 41 - BOMBAY HIGH COURT]. - In view of the above Service Tax on Reverse Charge Mechanism for the services received from abroad cannot be charged for the period prior to 18.04.2006. - Decided in favor of assessee. - Appeal Nos. ST-56, 60/07 - Order No. FO/A/75366-75367/2016 - Dated:- 9-5-2016 - Shri H. K. Thakur, Member ( Technical ) And Shri P. K. Choudhary, Member ( Judicial ) Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue against the same Order-in-Original dated 04.06.2007 for enhancement of the penalty imposed by the Adjudicating authority as the same is not in conformity with the provisions of Sections 76 and 78 of the Finance Act, 1994. 3. Shri S.N.Sinha Mahapatra (Consultant) appearing on behalf of the Appellant argued that the Appellant is paying royalty to M/s.Mitsubisi Chemical Corporation, Japan f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Ld.AR appearing on behalf of the Revenue argued that Appellant is receiving services from abroad and were show caused to discharge duty liability under Reverse Charge Mechanism. He brought to the notice of the Bench CBEC Circular No.276/8/2009-CX.8A dated 26.09.2011 conveying that Service Tax liability on Reverse Charge Mechanism under Section 66A of the Finance Act, 1994 is leviable onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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