9911796707
TMI Blog2019 (11) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... tute - with effect from 10/05/2008, an explanation was introduced in Rule 6 of Service Tax Rule 1994. HELD THAT:- The Tribunal has held that such rule would operate only prospectively and not retrospectively, we are of the view that the confirmation of demand by the authorities below on the sole ground that the appellant made has made provision for payment in the books of account, have rendered themselves liable to service tax, is unsustainable. Extended period of limitation - HELD THAT:- The demand relates to the period October, 2005 to March, 2008. Admittedly during the said period, the tax liability would arise against the assessee only of the payment have been made for the services so received by him - The show cause notice stands issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect from 10/05/2008, an explanation was introduced in Rule 6 of Service Tax Rule 1994 providing that even if any provision for payment have been made in the books of account in respect of services received from business associates, it has to be treated as the payment of consideration for the services. The said explanation was added with effect from 10/05/2008 and inasmuch as the period involved in the present appeal is prior to the said date, the appellant's contention was that no service tax liability would arise against them, in the absence of actual payment made to foreign sister concern. On the other hand Revenue was of the view that said explanation is explanatory in nature and hence is retrospective and the same would apply to the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority observed that the appellant have not produced the relevant documents before him and as such he is not in a position to examine the assessee's plea that the payment have not been actually made. When the matter was taken up before Commissioner (Appeals), he observed that since the appellant did not produce the said documents before the Original Adjudicating Authority, the same cannot be produced before him. As such, it is seen that both the authorities below did not examine the factual position. 6. Learned advocate appearing for the appellant submits that they had produced the Chartered Accountant's certificate, which was also a part of the original proceedings. By drawing our attention to the show cause notice, he submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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