2008 (11) TMI 157 - AT - Service Tax

Import of service - appellants are receiver of Commission Agent service from a company located abroad - Larger Bench of the Tribunal in case of M/s. Hindustan Zinc Ltd. v. CCE, Jaipur, laying down that service recipient of such services in India is liable to service tax w.e.f. 1-1-05 in terms of Notification No. 36/2004 - appellant agrees that he will be liable to pay service tax w.e.f. 1-1-05 - prayer for remanding the matter for quantification of his duty liability, is accepted

Summary

The Appellate Tribunal CESTAT, Ahmedabad, decided that the appellant had already paid the service tax and interest, so the pre-deposit of penalty amount was dispensed with. The issue of liability to pay service tax from 1-1-05 onwards was discussed based on a Larger Bench decision. The appellant was granted liberty to raise the issue of penalty before the original adjudicating authority. Stay petition and appeal were disposed of accordingly.