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TMI Blog2016 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Supdt. (A.R.) for the Department ORDER Per Mr. Anil G. Shakkarwar The present appeal is preferred against Order-in-Appeal No.NOI/EXCUS/000/APPL/147-148/14-15 dated 29.08.2014 passed by Commissioner (Appeals). 2. The brief facts of the case are that the appellant a 100% EOU was issued with a show-cause-notice dated 20th March, 2013, wherein at Para 7 of the said show-cause-notice, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the service provider i.e. Consultant not having any business establishment in India, the appellant were liable to pay Service Tax on the service charges paid by appellant to the Consultant. Therefore, the said show cause notice had a proposal to demand Service Tax of Rs. 14,27,649/- under Section 73 of Finance Act, 1994. The show cause notice also had proposal for the appellant to pay interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and and imposed equal penalty. 3. The appellant preferred appeal before Ld. Commissioner (Appeal). The Ld. Commissioner (Appeal) decided the said appeal through Order-in-Appeal No.NOI/EXCUS/000/APPL/147-148/14-15. The appellant submitted before the Ld. Commissioner (Appeal) that the audit for various periods were conducted by the Department and no such objection was raised and during the audit co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of said Section 66A with Sub-Rule 3 Clause (ii) of Taxation of Services (provided from outside India and received in India) Rules, 2006, if the services specified in Sub-Clause (zzzg) are provided from outside India and received in India shall be deemed to be services performed in India. Section 66A read with said Rules will mean that the said services were performed in India and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Service Tax could not be established through the said show cause notice, the said proviso was not invokable. As a result, the entire demand has became bad in Law. Therefore, the show cause notice is not sustainable. Since, the show cause notice is not sustainable, the subsequent proceeding arising out of same are also not sustainable. We, therefore, set aside the impugned Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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