9911796707
TMI Blog2012 (10) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... Granites Pvt. Ltd. engaged the services of "commission agents" abroad for procuring of export orders and paid commission to the agents for the services rendered. Vide provisions of Section 66A of the Finance Act, 1994, the recipient is liable to discharge service tax liability in a case where services were received from abroad and the service provider has no office in India. Accordingly, under the said provisions, the appellants were liable to discharge service tax liability. The appellants had paid a commission of Rs. 30,73,751/- to the foreign service provider for the year 2006-07, according to the audited balance sheet but this fact was not informed to the department. The department noticed that as per the ledger accounts maintained by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued for the additional amount after a lapse of more than one year. She further submits that they had no intention to evade payment of service tax and therefore, prays for waiver of pre-deposit. 4. The learned Superintendent (AR) appearing for the Revenue vehemently contests these arguments. She submits that the appellants had made a wrong entry in their ledger accounts and on this basis, the first show-cause notice was issued. When the error was detected by the department, the appellant had confirmed that the higher amount indicated in the balance sheet was the correct commission amount paid to the foreign service provider. The appellant had suppressed these information from the department and therefore, the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department sought additional service tax liability. Therefore, the appellant's plea that the demand is hit by limitation of time cannot be accepted. Inasmuch as the issue regarding levy of service tax by the recipient of the service in respect of services received from abroad has been finally settled by the Apex Court in favour of the Revenue, I direct the appellant to make pre-deposit of the entire service tax amount of Rs. 25,311/- within a period of 4 weeks from today and report compliance to Assistant Registrar on 20-3-2012 and the Assistant Registrar to report to the Bench on 30-3-2012. On such compliance, pre-deposit of balance dues adjudged shall stand waived and recovery thereof stayed during the pendency of the appeal. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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