2013 (10) TMI 128

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..... the amendment to Section 67 and the complementary amendment to Rule (6) was subsequent to the period in issue in the present appeal, the liability to tax had been wrongly assumed in the adjudication order - Further the substantive component of the service tax liability as assessed had already been remitted - We therefore find a strong prima facie case in favour of the petitioner and therefore gran .....

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..... Section 75 besides imposing penalties under Sections 77 and 78 of the Act. The liability was assessed under the reverse charge mechanism for remittances made by the petitioner/ appellant to the overseas associated company for having received the taxable technical consultancy service. The period in issue was during 01.04.2006 to 31.03.2008 and the liability was assessed not in respect of amounts r .....

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..... efore the liability to remit tax under the reverse charge mechanism in respect of entries in the books of accounts and not actual remittances became liable to tax, only after the amendments, was the claim of the petitioner. This contention however did not find favour before the adjudicating authority. 2. On a prima facie view, since the amendment to Section 67 and the complementary amendment to .....

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