9911796707
TMI Blog2013 (10) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit of the taxable service. In so far as the second category is concerned, i.e., during the period June 2009 to February 2010, representing tax liability of ₹ 6,45,65,653/-, as receipts for the service provided during this period were in convertible foreign exchange, prima facie, the issue is covered in favour of the petitioner by the Larger Bench decision in Paul Merchant Ltd. Vs. CCE, Chandigarh reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. In so far as payment of interest for delayed payment of Service Tax, amounting to ₹ 8,05,774/- is concerned, the amounts were received by the petitioner as an associated enterprise were entered into books of accounts of the petitioner prior to 10.05.2008, the date with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010, the liability is remittance of service tax, as interest of the manpower recruitment or supply service provided by the petitioner. For the earlier period, the petitioner admittedly provided BAS to the overseas companies but received the consideration therefor in Indian currency, while for the later period, the receipt was in convertible foreign exchange. The petitioner claimed that prior to 2007 ( Export of Service Rules, 2005 were amended with effect from 01.03.2007), under the provisions of the unamended Rule 3 (i), in respect of BAS wherever the service was provided and used in or in relation to Commerce and Industry and the recipient of the service is located outside India, the service must be considered as export of taxable servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2008-TIOL-523-CESTAT-DEL. 4. In so far as payment of interest for delayed payment of Service Tax, amounting to Rs.8,05,774/- is concerned, the amounts were received by the petitioner as an associated enterprise were entered into books of accounts of the petitioner prior to 10.05.2008, the date with effect from which the provisions of Rule 6 of the Service Tax Rules, 1994 were amended in conformity with the amended provisions of Section 67 (4) (c) of the Finance Act, 1994. In Sify Technologies Ltd. Vs. LTU, Chennai reported in 2011(24)S.T.R.449 (Tri -Chennai), an interim order of waiver of pre-deposit was granted in support of the appellant therein relying on a final order of the Tribunal dated 08.11.2010 reported in 2011(21)S.T.R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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