2017 (10) TMI 750

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..... ing Section 66A with effect from 18.4.2006 - The decision in the case of Indian National Ship Owners Association Vs UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] wherein it was held that the section would be operative with effect from 18.4.2006 only - the demand prior to 18.4.2006 is unsustainable. Demand beyond 18.4.2006 - Held that: - the appellants are manufacturers of artificial and synthetic .....

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..... turer and exporter of textile and textile articles such as garments. The Adjudicating Authority has demanded service tax under the category of business auxiliary services on the commission paid by the Appellant to its overseas commission agents. The demand is for the period from 09.07.2004 to 31.12.2006. ii. The demand and the consequential imposition of penalties are not sustainable for th .....

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..... .R. reiterated the findings in the impugned order. 4. Heard both sides. 5. The period involved is 9.7.2004 to 31.12.2006. The provision for payment of service tax under reverse charge mechanism was brought into the Finance Act by introducing Section 66A with effect from 18.4.2006. The decision in the case of Indian National Ship Owners Association Vs UOI - 2009 (13) STR 235 (Bom.) wherei .....

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