2013 (7) TMI 429

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..... but remitted the service tax along with corollary interest during audit by revenue and before show cause notice - Petitioner claimed immunity under Section 73 (3) - Held that:- in the absence of any circumstances justifying exclusion of this provision and invocation of provisions of Section 73 (4) of the Act, there being no such circumstances adverted to in the adjudication or the appellate order .....

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..... ort Agency (GTA) service and Business Auxiliary and other services. These services are received by entities having permanent establishment overseas. In the circumstances, it is admitted position that under the provisions of Section 66A of the Act, the appellant, as a recipient of the taxable services from an overseas entity, is liable to remit service tax. The appellant however, failed to remit se .....

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