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TMI Blog2011 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... t of service as recipient in respect of services received from foreign agents - records do not indicate the exact amount of service tax paid by the respondents as deemed service provider, in respect of the services received from foreign agents - Rule 6 (3) of the Service Tax Rules, shall apply to the respondents – Matter remanded - ST/56/2011 - - - Dated:- 24-2-2011 - Mr. M. VEERAIYAN, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect from 1.3.07. On those grounds, she confirmed the demand of service tax amounting to Rs. 1,76,083/- along with interest and imposed penalties under Section 76 77. On appeal by the party, the Commissioner (A) set aside the order relying on the decision of the Tribunal in the case of CCE, New Delhi Vs. Sentinel Security (P) Ltd. 2006 (2) STR 520 (Tri. Del.) and in the case of CCE, Mysore Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rring to the show cause notice, he submits that the respondents have paid service tax as deemed service provider on services received from foreign agents and in fact they were not required to pay any service tax prior to 18.04.06, as held by the Bombay High Court in the case of Indian National Ship Owners Association 2009 (13) STR 235 (Bom.). He also submits that the said decision of the Bombay Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly canvassed before me now that the excess paid service tax relates to payment on services received from foreign agents prior to 18.04.06, in which case no service tax was payable by the respondents. The show cause notice also refers to availment of credit on service by the respondents on several services and also mentions about payment of service as recipient in respect of services received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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