https://www.taxtmi.com/caselaws?id=360045 Before insertion of Section 66A, service tax could not be levied on an Indian recipient for commission paid to overseas agents or other services received from abroad under reverse charge, so the pre-18.04.2006 demand for tax, interest, and consequential penalties did not survive. For the post-insertion period, where the assessee paid service tax and interest before issue of the show-cause notice, Section 73(3) barred further coercive action on the amount so paid and the equivalent penalty under Section 78 was not sustainable. The result was complete relief to the assessee on the disputed tax demand and penalty. en-us Thu, 19 Apr 2018 00:00:00 +0530 Wed, 09 May 2018 06:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360045 Before insertion of Section 66A, service tax could not be levied on an Indian recipient for commission paid to overseas agents or other services received from abroad under reverse charge, so the pre-18.04.2006 demand for tax, interest, and consequential penalties did not survive. For the post-insertion period, where the assessee paid service tax and interest before issue of the show-cause notice, Section 73(3) barred further coercive action on the amount so paid and the equivalent penalty under Section 78 was not sustainable. The result was complete relief to the assessee on the disputed tax demand and penalty. Case-Laws Service Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360045