2011 (9) TMI 675

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..... amount stayed during the pendency of the appeal - ST/265/2011-Cus - ST/687/2011(PB) - Dated:- 29-9-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Ms. Sukriti Das, Advocate, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Demand of Service tax of Rs. 45,38,670/- stands confirmed against the appellant on .....

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..... e status of service provider, by way of legal fiction, was deleted. As such, he submits that for the period subsequent to 19-4-2006 when the service recipient cannot be considered to be a service provider, the use of credit for payment of duty in respect of the services received cannot be held to be in accordance with law. 4. At this prima facie stage, we agree with the ld. SDR that the earlier .....

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