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TMI Blog2015 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... gwith interest. In the case of appellant the entire service tax paid on reverse charge basis is admissible to the appellant there cannot be any intention to evade payment of service tax. It is also observed that the issue of leviability of service tax on reverse charge basis was under litigation for sometime till under Section 66A of the Finance Act, 1994 was introduce. There was confusion in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J Vyas, Advocate For The Respondent : Shri T.K. Shikhdhar, Authorised Representative Per: H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-315-13-14 dated 16.01.2014. The issue involved in the present proceedings is that appellant is receiving Technical Inspection and Certification Services from their Overseas Service Providers . Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any intention to evade payment of service tax and made the Bench go through para 11 of this case law. 3. Shri T.K. Shikhdhar, (AR) appearing on behalf of the Revenue defended the orders passed by the first appellate authority. It was his case that case law of Dineshchandra R. Agarwal Infracon Pvt Ltd. vs. C.C.E., Ahmedabad [2010 (18) S.T.R. 39 (Tri.- Ahmd.)] relied upon by the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law regarding leviability of service tax on reverse charge basis. Appellant, therefore, held a reasonable cause for not making the payment of service tax on reverse charge basis. However, the entire amount of service tax was paid before the issue of Show Cause Notice therefore, appellant s case in covered by the provisions of Section 80 of the Finance Act, 1994. Further, in the case of Revenue neu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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