2015 (3) TMI 832

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....is directed against Order-in-Appeal No. P-I/VSK/225/2009 dated 14.10.2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding service tax liability on the appellant under reverse charge mechanism for the period 01.01.2005 to 31.3.2008 on the ground that appellant having made payments to the commission agent who was residing abroad during the period. 4. ....

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.... and are set aside. With regard to the service tax liability for the period 18.04.2006 to 31.03.2008 the appellant is liable to discharge service tax liability. 5. Learned Chartered Accountant would submit that a sum of Rs. 2,743,943/- towards service tax liability has been paid by the appellant on 29.07.2008. A show-cause notice has been issued on 11.11.2008. Before issuance of show-cause notice....

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....ies on the appellant specifically for the period 18.04.2006 to 31.03.2008. We find that the contentions raised by the learned C.A. have a strong force. We do agree that during the relevant period the entire issue of service tax liability under reverse charge mechanism was being contested vehemently by both the sides at higher judicial forum. We find that the issue has attained finality with the ju....