2017 (7) TMI 652

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....o. A/ 30979-30981 / 2017<br>Service Tax<br>Mr. M. V. Ravindran, Member ( Judicial ) And Mr. Madhu Mohan Damodhar, Member ( Technical ) Shri P.S. Reddy, Asst. Commissioner(AR) for the Appellant Shri G. Prahalad, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] All these three appeals are filed by the Revenue against the Order-in-Appeal No. 14-2010 dated 27/04/2010; N....

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....of services till 18.04.2006, the respondent filed refund claim on 28.04.2009 for the duty paid under protest claiming that the time limit of 1 year is not applicable to duty paid under protest. 3. The respondents were issued show-cause notices which were adjudicated by original authority, who rejected the refund claims. Aggrieved by the same, the Respondents filed appeals before Commissioner (A....

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....ice in India and the respondents herein paid commission to the service provider for selling the goods, hence the service tax liability arises. 5. Learned counsel submits that the issue is now squarely covered by the decision of the Indian National Shipowners Assocaition and the first appellate has allowed the appeals filed by the respondents. 6. On careful consideration of the submissions ma....

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....ombay High Court in the case of Indian National Shipowners Assocaition is correct as this judgment of the Hon'ble High Court of Bombay has been upheld by the apex court and based upon such decision, Board has also issued circular No.276/8/2009-CX.8A dt. 26/09/2011 stating that service tax liability for the payments made to an overseas service provider will arise from 18/04/2006 only. 7. As rega....