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TMI Blog2014 (5) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant along with the interest is correctly held to be paid by the appellant inasmuch as, during the material period such a provision does exist in form of Section 66A of the Finance Act, 1994. We do not find any reason to interfere in such an order which upholds the Service Tax liability and the interest thereof. The appeal filed by the appellant to that extent is rejected. - during the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal itself for disposal. 2. The relevant facts that arise for consideration are the appellant during the period December, 2009 to November, 2012 had got some of his products tested abroad and paid for such testing charges in foreign exchange. The lower authorities were of the view that the appellant is liable to pay Service Tax as a recipient of services as enshrined in Section 66A of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges are for the products manufactured and cleared by them. He would submit that this Service Tax liability was not discharged due to erroneous interpretation but submits that even if it is liable to be paid, the appellants are eligible to avail Cenvat credit. 5. Ld. Departmental Representative reiterates the findings of the lower authorities. 6. After giving due consideration to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty imposed on the appellant, we find that during the material period, appellant could have being under the bona fide impression, as to since the services were rendered i.e. testing of the product was done abroad, the Service Tax liability on the appellant may not arise. In our view, this could be a view entertained by the appellant during the material period as the testing of the product is con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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