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TMI Blog2017 (3) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... ved that once the penalty is not imposed or is set aside, the longer period of limitation cannot be invoked inasmuch as ingredients for both are same - the demand to be barred by limitation and accordingly, set aside - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to the period beyond one year has to be held as time barred. (2) the service tax on the commission paid to foreign agent is exempt from service tax by way of refund under Notification No. 41/2007-ST dated 0610.2007 and alternatively the same is also available to them as Cenvat credit. (3) There was no willful mis-statement or suppression on their part. 4. I have considered the facts and submissions. It is seen that the appellants were issued two Show Cause Notices, one dated 15.04.209 covering the period 01.04.2008 to 31.01.2009 and the other dated 02.09.2009 covering the period 01.01.2005 to 31.01.2009. The original adjudicating authority confirmed the demands raised in both the Show Cause Notices although as is evident from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of section 66A with effect from 18.4.2006, any liability would arise against the recipient of service in India on reverse charge basis, which was the subject matter before Hon'ble Bombay High Court in the case of Indian National Shipowners Association vs. UOI [2009 (13) STR 235 (Bom)] which was decided ultimately in the year 2009. As such, during the relevant period, there was admittedly a lot of confusion in the field and law was not clear either to the assessee or to the Revenue itself and lot of litigation was going on legal issue of payment of tax on reverse charge basis. 7. Apart from that I also note that the Tribunal in the case of Royal Travels vs CCE, Vadodara [2011 (21) STR 31 (Tri-Ahmd)] has observed that once the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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