TMI Blog2009 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ablished from the records and secondly that the services were rendered in India during the disputed period and not outside India - Appellant submitted that the findings are contrary to the materials on record. However, no material on record which could reveal that the findings are contrary thereto was pointed out to us during the course of the hearing. - In this circumstances, we do not find any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the disputed period and not outside India and on the basis of this finding, while rejecting the other contention pertaining to bar of limitation, the authority has confirmed a demand of Service Tax amount to Rs. 1,31,81,830/- along with the interest payable thereon and has imposed penalty of Rs. 1,32,00,000/-. 2. The ld. advocate placed reliance in the decision of the Division Bench of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X
|