9911796707
TMI Blog2024 (8) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this Tribunal on the issue involve. Therefore, no malafide can be attributed to the appellant that being so, there are no merits in the demand made by invoking the extended period of limitation, as it has been found in series of decisions this Tribunal and various High Courts where in respect of interpretation of law there are conflicting decisions, extended period of limitation cannot be invoked. Impugned order remanding the matter to the Original Authority after setting aside the demand made to the extent it was prior to the period 18.04.2006 relying upon the decision of Hon ble High Court of Bombay in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION VERSUS UNION OF INDIA [ 2008 (12) TMI 41 - BOMBAY HIGH COURT] and decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Bombay in the case of Indian National Shipowners Association V/s UOI, 2009 (13) STR 225 (Bom.) [Para 17 of judgment of the High Court) Further, it is seen that the department, while raising the above demand of service tax against the appellants has also relied on Section 66A of the Finance Act, 1994, which deals with the liability of service tax on the recipient of taxable services in India, if such services are received from abroad. The said Section 66A was enacted on 18.04.2006 vide Finance Act, 2006. Further, it is seen that the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association, supra, has held that the service recipient in India is liable to service tax for the service received from abroad only fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The Hon'ble High Court of Delhi in the case of Unitech Ltd. v/s Commissioner of Service Tax, Delhi, 2009 (15) STR 385 (Del), referring/relying on the said judgment of the High Court of Bombay in the case of Indian National Shipowners Association, supra, took a similar view. Further, it is seen that the Hon'ble Supreme Court on 14.12.2009 dismissed the SLP of the Department/UOI filed against the said order/judgment of the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association, supra, as reported in 2009 (2) STR J 57. Thus, as per the above rulings/judgments, it has been made very ciear that the service tax liability on the recipient of the services received from abroad would arise only from 18.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s-verification by the appropriate lower authorities. Therefore, the said demand of Rs. 2,933/- interest thereon stands confirmed/appropriated. With regard to the imposition of penalty of Rs. 24,73,524/- under Section 78 of the Finance Act, 1994 read with Sec. 76 of the said Act, I find that the issue involved is more in the nature of the interpretation of law and there are conflicting decisions of the Hon'ble CESTAT on the above issue of the service tax liability on the recipient of service Therefore, under the said circumstances, there appears to be no malafide on the part of the appellants. Therefore, the imposition of the said penalty against the appellants is not warranted and hence the same is set aside in terms of Section 80 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 against the pary. 2. I confirm the demand of interest on the above amount of Rs.24,73,524.00 under Section 75 of the Act, ibid. 3. I impose penalty of Rs.24,73,524.00 under Section 78 read with Section 76 of the said Finance Act, 1994. 2.4 Aggrieved appellant have filed appeal before the First Appellate Authority which has been disposed of by the impugned order referred in para-1 above. Aggrieved appellant filed appeal before this Tribunal. 3.1 We have heard Shri Prakhar Shukla learned Counsel appearing for the appellant and Shri Sandeep Pandey, learned Authorised Representative appearing for the revenue. 4.1 We have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 Admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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