9911796707
TMI Blog2014 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... genuine person and E-commerce transactions entered into with the entity. It is to be seen that the entire issue of whether the services rendered would be taxable or not needs a detailed analysis in as much as, the deliberation of the Ld. Counsel trying to equate the activities done by him, does not fall under any of the service category based upon CBC letter no.137/76/2008-CX4 dt. 04.06.2008 need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri G P Thomas, AR PER : M V Ravindran These stay petitions are filed for the waiver of pre-deposit of the amounts confirmed against the appellant as service tax liability, interest thereof and penalties under various sections. 2. Heard both sides perused the records. 3. On perusal of the records, we find that the service tax liability is confirmed under various h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndividuals / organization to any certifying authority could be given and he doing for someone situated abroad; at the same time, it has to be kept in mind that the appellant is eligible for availing Cenvat Credit of service tax by him under the reverse charge mechanism and utilize the same for payment of services tax if any. In sum, we are of the view that the appellant needs to be put to some con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
