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2018 (4) TMI 1239

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..... rvice tax by virtue of Rule 3 (ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No.ST/199/2011 - FINAL ORDER No. 40350/2018 - Dated:- 5-2-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Muthuvenkatraman, .....

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..... ax liability on the C F charges along with interest and imposition of penalties. The original authority vide common Order-in-Original dt. 30.11.2009 confirmed the proposals for tax liability and imposed penalties under Section 76 78 ibid. On appeal, Commissioner (Appeals) vide impugned order dt. 21.12.2010 upheld the tax liability with interest for the period 18.04.2006 to 31.12.2008 and set asi .....

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..... md.) (ii) K.G. Denim Ltd. Vs CST Salem 2015 (37) STR 616 (Tri.-Chennai) (iii) Skipper Electricals India Ltd. Vs CCE Jaipur 2017 (52) STR 137 (Tri.-Del.) (iv) Total Oil India Ltd. Vs CST Mumbai-II - 2017 (5) G.S.T.L 209 (Tri.-Mumbai) He submits that the matter has already been settled by these decisions and appeal may therefore be allowed. 3. On the other hand, Ld. A.R Shri K. .....

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