9911796707
TMI Blog2009 (7) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 – Appellant submits that in respect of the service provided prior to 18-4-06, the amount that is paid after such cut off date shall not bring the appellant to the fold of law for payment of service tax in respect of prior period services. - Apex Court in the case of All India Federation of Tax Practitioner v. UOI reported in [2007 - TMI - 1556 - Supreme Court] has categorically brought out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel Shri Hemant Bajaj submits that service tax demand of Rs. 13,28,718/- was made by Order-in- Original without appreciation of law relating to payment of service tax in respect of the service provided abroad. The liability of the recipient in respect of such service commenced from 18-4-2006. This aspect was considered by the Ld. Commissioner (Appeals) and he reduced the service tax demand to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxable consideration in respect of that service received subsequently is not taxable. Accordingly, the appellant having deposited tax of Rs. 2,77,917/- for the services provided after 18-4-06, realization of the small demand arose after first appellant order that may be waived till disposal of the appeal. 2. Ld. DR supports order of the authorities below. 3. Heard both sides and perused the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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