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TMI Blog2014 (5) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... siness Auxiliary Service and since the service was received from abroad, the petitioner would be liable to remit service tax on the considerations remitted to foreign agents, under the reverse charge mechanism operationalised on introduction of Section 66A in the Finance Act, 1994 w.e.f. 18/04/06. Prior to this date, the petitioner would not be liable to remit tax under the reverse charge mechanis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Stay Order No. 51485/2014 - Dated:- 22-4-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Shri Sidhartha Tandon, Advocate For the Respondent : Ms. Suchita Sharma, Authorized Representative (Jt. CDR) JUDGEMENT Per: G Raghuram: Heard the learned counsel for the appellant and the learned DR for the respondent/Revenue. Waiver of pre-deposit and stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to foreign agents, under the reverse charge mechanism operationalised on introduction of Section 66A in the Finance Act, 1994 w.e.f. 18/04/06. Prior to this date, the petitioner would not be liable to remit tax under the reverse charge mechanism. Petitioner asserts before us that the services of foreign agents were availed prior to 18/04/06 but consideration for such services received was howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is to be sought filed before this Court in this appeal, the petitioner would be entitled to relief to that extent, but that is a matter for a detailed factual analysis of the additional documentary evidence which the petitioner has not yet filed. As and when petitioner files an application for receipt of additional evidence, the same would be considered and such evidence, if legitimately could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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