2013 (9) TMI 1157

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..... dent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of service tax of ₹ 21,19,272/-, interest and penalty. 3. The applicant had received certain taxable services from the foreign service provider and as per the provisions of Section 66 of the Finance Act, 1994 the applicant is liable to pay ser .....

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..... iability being recipient of taxable service from the foreign service provider. 6. The applicant relies upon the decision of the Tribunal in applicant s own case whereby the Tribunal after waiving the pre-deposit of dues remanded the matter to the Commissioner (Appeals) to decide the appeal on merits. The applicant also relies upon the decision in Shree Rajasthan Syntex Ltd. v. CCE - 2011 (22) S .....

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..... aid Rules, 2006 is reproduced below : The taxable services provided from outside India and received in India` shall not be treated as output services for the purpose of availing credit of duty of excise paid on any input or service tax paid on any input services under Cenvat Credit Rules, 2004. 9. We find as per the provisions of the Rule 5 of Rules the taxable service provided from outsid .....

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