2019 (6) TMI 328

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..... t paid certain commission to their overseas agent, who was procuring the purchase order for the appellant - reverse charge mechanism - HELD THAT:- Whatever service tax would have been paid by the appellant, the same is entitled as the Cenvat credit to the appellant. This fact is not in dispute, therefore, malafides on the part of the appellant are missing for non-payment of service tax under rever .....

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..... of 'Business Auxiliary Service' under reverse charge mechanism. The appellant did not pay the service tax on the said commission and during the course of audit, it was pointed out to the appellant that the appellant paid the service tax along with interest. Later on, a show cause notice was issued on 2.4.2012 by invoking extended period of limitation for the period 2006-07 and 2008-09 alleging tha .....

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..... In fact, whatever service tax would have been paid by the appellant, the same would have been entitled for the Cenvat credit to the appellant. In that circumstance, malafide intention is missing and admittedly the show cause notice was issued by invoking the extended period of limitation, therefore the demand is to be set aside. 4. On the other hand, the learned A.R. supports the impugned order .....

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