2014 (5) TMI 260

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..... sions of Section 66 A of the Act, which for the nonce are not susceptible to any easy or coherent exposition. These provisions and their legal import must await the disposal of the appeal - quantum of service tax liability confirmed under the adjudication order pertains to the periods 2006 – 07 to 2010 – 11 and proceedings were initiated pursuant to the show cause notice dated 13.10.2011, invoking .....

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..... gs were initiated against the petitioner /appellant for having received " Business Auxiliary Service" under Section 65 (19) of the Act from its overseas branch offices/representatives, under the reverse charge mechanism under Section 66 A of the Act. This attribution was seriously contested before the adjudicating authority, a contest reiterated before us. According to the appellant where an incor .....

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..... the nonce are not susceptible to any easy or coherent exposition. These provisions and their legal import must await the disposal of the appeal. 5. The quantum of service tax liability confirmed under the adjudication order pertains to the periods 2006 - 07 to 2010 - 11 and proceedings were initiated pursuant to the show cause notice dated 13.10.2011, invoking the extended period of limitation u .....

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