2011 (1) TMI 110

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..... ppeals) has set aside the interest but upheld the penalty - for the purpose of contesting the penalty, he submits that in respect of services received from the Foreign Service provider no service tax liable paid by the recipient for the period prior to 18.4.2006 when the section 66A was introduced in the Finance Act - Liability to service tax cannot be decided by the Tribunal as the matter was not .....

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..... mission agent. The original authority held that in respect of the services received from the overseas commission agent, they paid commission during the period 09.07.04 to 09.09.04, and they are required to pay service tax under the category of business auxiliary service as recipient of service from the foreign service provider. The appellants paid service tax amounting to Rs.54,682/- on 24.10.06. .....

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..... e section 66A was introduced in the Finance Act. 5. Learned SDR reiterated the findings and reasoning of the Commissioner (Appeals). 6. I have carefully considered the submissions made from both sides and perused the records. The issue of liability to service tax cannot be decided by the Tribunal in the present appeal as the matter was not agitated before the Commissioner (Appeals). Howeve .....

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