2018 (6) TMI 10

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....dditional Commissioner (AR), for respondent ORDER Per: Ramesh Nair The facts of the case are that the appellant has received services from International Regulatory Authorities of various countries like FDA of USA, TGA of Australia etc. to obtain approval/certification. The authorities sent their teams to the Indian Pharma Manufacturers for certification of Good Manufacturing Process, whic....

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....ported as UOI vs. Indian National Shipowners Association -2010 (17) STR J57 (SC), the service tax on the receipt of foreign services under reverse charge mechanism is payable only from 18.4.2006 after the enactment of Section 66A of the Finance Act, 1994. He submits that the service tax liability for the period 18.4.2006 onwards has been discharged by the appellant along with interest much before ....

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....6, the same is not disputed by the appellant. Accordingly, the service tax along with interest for the said period was deposited. The appellant is only contesting the penalty imposed under Section 78. In this regard, we find that the issue of taxability of service provided from abroad was highly debatable issue and finally it was settled by the Hon'ble Supreme Court in 2009 which was reported in 2....