TaxTMI 
TaxTMI 
2022 (9) TMI 272
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....o the overseas agent under the head of commission during the period 2003-2004 to 2006-2007. The appellant had discharged service tax liability during the period 2003- 2004, 2004-2005 and 2005-2006 on the said services obtained from an overseas agent. For the period from 01.04.2006 to 31.03.2007 the appellant had made the provision for service tax liability in their balance sheet and said service tax liability along with applicable interest was paid in the month of October, 2007. The demand of Service tax was raised on the appellant amounting to Rs. 22,93,231/- invoking proviso to 73 of Finance Act, 1994 invoking the extended period of limitation alleging that the appellant is liable to pay on Reverse Charge basis service tax on the marketin....
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....he Tribunal. 4. Learned AR relies on the impugned order. He pointed out that the Hon'ble Apex Court of Bombay in the case of Indian National Shipowners Association - 2010 (17) STR J57 (SC) upheld the service tax liability on reverse charge basis w.e.f 18.04.2006. Thus, the demand w.e.f 18.04.2006 is payable by the appellant. He relied on the decision of the Tribunal in the case of Jayshree Impex vide Final Order No. A/11884/2018 dated 06.09.2018 wherein under the similar circumstances the demand was confirmed. 5. We have gone through the rival submission, We find that there is no dispute that there is a liability of service tax on reverse charge basis on the services obtained by the appellant from the persons located abroad. The only ....
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....nal in the case of M/s Mark Bio-Science (Supra) has granted the benefit by observation as follows:- "5. We have carefully considered the submissions made by both the sides and perused the record. As conceded by the ld. Counsel, we are not going in the merits of the case. As per the submissions of the ld. Counsel, the demand is not sustainable for the extended period. We find that during the relevant period, in the light of the Hon'ble Punjab & Haryana High Court judgment in the case of Ambika Overseas (supra), the appellant was entitled for the Cenvat credit in respect of the service tax payable on commission paid to overseas commission agent. Therefore, even if the service tax was payable, there was a Revenue neutral situation ....