2012 (11) TMI 484 - AT - Service Tax

Service tax on a transaction took place abroad under the reverse charge mechanism - Held that - Leviability of tax being an issue for decision, the matter has to go before the Division Bench in view of the provisions of Section 35 D(3) of the Central Excise Act, 1944.

Summary

The judgment by Appellate Tribunal CESTAT Mumbai addressed the issue of service tax on a transaction abroad under the reverse charge mechanism. The appellant paid tax and interest under protest, with a stay application pending for the penalty. The matter was referred to the Division Bench for decision under Section 35D(3) of the Central Excise Act, 1944. The appeal and stay application were directed to be listed before the Division Bench for consideration and disposal.