2018 (4) TMI 1236

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..... ppellant will arise only w.e.f. 18.4.2006. However, dispute with reference to applicability of tax liability on reverse charge mechanism was highly contentious - it is not tenable to invoke ingredients of Section 73 (1) proviso to demand service tax for extended period and also to confirm penalties on the appellants. Appellant shall be liable to service tax for the normal period with applicable in .....

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..... d the demand only on limitation and imposition of penalties. 3. We have heard both sides and perused the appeal records. Admittedly, the reverse charge tax liability on the appellant will arise only w.e.f. 18.4.2006. However, dispute with reference to applicability of tax liability on reverse charge mechanism was highly contentious and finally the Hon'ble Bombay High Court resolved the issue .....

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