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TMI Blog2015 (2) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1994. Rule 2(1)(d)(iv) states that in relation to any taxable service provided from any country other than India and received by any person in India under Section 66A of the Act, the recipient of the service is liable to pay service tax. Rule 2 (p) states that the output service is a taxable service provided by the provider of taxable service. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . S. Pruthi,JJ. For the Appellant : Shri Vinod Awtani, Adv. For the Respondent : Shri P K Das, Dy Commissioner (AR) ORDER Per: P S Pruthi: This is an appeal directed against Order-in-Appeal in which the Commissioner confirmed the demand of service tax of ₹ 15,35,334/- along with interest and equivalent penalty under Section 78 of the Finance Act, 1994 as well as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion of an explanation which states that CENVAT Credit cannot be used for payment of service tax in respect of services where the person liable to pay tax is the service recipient. Learned Counsel further added before 01 July 2012 payment through CENVAT Credit was allowable. He relied on the Tribunal's judgement in the case of Kansara Modler Ltd.- 2013 (32) STR 209 (Tri. Delhi), Tata AIG Life ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y taxable service provided from any country other than India and received by any person in India under Section 66A of the Act, the recipient of the service is liable to pay service tax. Rule 2 (p) states that the output service is a taxable service provided by the provider of taxable service. The provider of taxable service is defined under Rule 2(r) to include a person who is liable to pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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