9911796707
TMI Blog2018 (2) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax under Reverse Charge Mechanism for services imported from outside India and received in India rendered by the service provider from outside India. Vide impugned order service tax of Rs. 2.18 crores have been demanded along with the equal amount of penalty. Further, the issue is recurring in nature, accordingly, the learned counsel for appellant prays for allowing the early hearing of appeal. 2. The issue in this appeal is whether the appellant is liable to pay service tax under Reverse Charge Mechanism of services imported from outside India and received in India rendered by the service provider located outside India. With the consent of both the parties, we take up the appeal for hearing and disposal. As the appellant is a 100% E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made to foreign concerns for the aforementioned services. It further appeared that although the appellant is a 100% EOU and their contention is that they are not liable to pay service tax on the foreign expenditure, appeared to be not tenable, as the appellant was located in Udyog Vihar, Greator Noida, which is a taxable territory in view of the Service Tax Notification No.30/2012 dated 20/06/2012 read with Section 65B(52) read with Section 68(2) of the Finance Act, 1994. Accordingly, vide show cause notice dated 16.10.2015, invoking the extended period of limitation, service tax was demanded with further proposal to imposition of penalty under Section 78 of the Act. The appellant contested the show cause notice and it was adjudicated vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ober, 2015 which is more than One year Six months, after the date, the stand of non-taxability was taken by the appellant and made known to the Department. Further, there is no case of any suppression or any contumacious conduct on the part of the appellant, as evidently all the information with regard to the demand under dispute was found by the revenue during audit, recorded in the books of accounts maintained in the ordinary course of business. The entire demand of Rs. 22,08,467/- relates to amount spent on foreign trips by the directors and Managing Director in relation to business activities and cannot be termed as services provided by a person and hence does not attract service tax liability. The said expenses are been booked under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
