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TMI Blog2018 (1) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... enge in the present appeal is only to imposition of penalty in terms of section 76, 77 and 78 of the Finance Act, 1994. 2. As per the facts on record the appellant is engaged in manufacture of Footwear and utilized the services of Foreign Commission Agents for the purpose of getting orders from the foreign countries. Inasmuch as the said foreign commission agents were not having in any office in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge in the present appeal is only to imposition of penalties. The learned advocate appearing for the appellant submits that the law was not clear during the relevant period and the same was clarified with the Bombay High Court's decision in above judgment in the case of Indian National Shipowners Association Vs. Union of India : 2009 (13) STR 235. Inasmuch as the law was not clear, no malafide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to know the law and the appellant having not paid the service tax during the relevant period, are liable to met with penalties. 6. After appreciating the submissions made by both the sides I find that the during relevant period law was not clear and was subject matter of litigation before various courts. It is only with a declaration of law by the Hon'ble Bombay High Court decision in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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