2018 (4) TMI 1236

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....he Appellant Shri S. Govindarajan, AC (AR), For the Respondent Per B. Ravichandran The appeal is against order dt. 19.11.2010. The tax liability on the appellant is confirmed under reverse charge basis for foreign commission agent service availed by the appellant. The impugned order upheld the service tax liability of the appellant w.e.f. 18.4.2006 when a new section 66A was introduced un....

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....act, accepting the decision of the Apex Court, the Board thereafter issued clarification to the field formations that service tax liability on reverse charge basis on foreign service shall be applicable only w.e.f. 18.4.2006. 4. In view of the above factual position, it is not tenable to invoke ingredients of Section 73 (1) proviso to demand service tax for extended period and also to confirm p....