2014 (7) TMI 32

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....Rammohan Rao, DC (AR) PER : Mathew John There are two appeals being considered in this proceeding. One is filed by the assessee and the other is filed by Revenue. Both the appeals are filed against the same impugned order and hence being considered together. 2. The assessee-appellant is an exporter of cotton yarn to various European countries. They were paying commission to certain agents....

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....he demand of Rs.7,78,559/- was confirmed against the appellant along with interest under section 75. An amount of Rs.5,74,831/- and interest of Rs.23,197/- already paid were appropriated towards these demands. Further a penalty of Rs.1000/- was imposed under section 77. Further penalties under section 76 and 78 of Finance Act 1994 were imposed. Aggrieved by the order, appellant-assessee filed appe....

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....ibunal. 4. As far as Revenue's appeal is concerned the dispute is now well settled that prior to introduction of section 66A in Finance Act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. The position has been affirmed by Apex Court as reported at of UOI Vs Indian National Shipowners Association - 2010 ....