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TMI Blog2019 (12) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of service rendered by the foreign agent is that of promotion and marketing of the appellant s goods which appear to fall under the category of business auxiliary services . In terms of Section 66A of the Finance Act, 1994 the appellant was liable to pay service tax under reverse charge mechanism being the recipient of the service. Utilization of CENVAT Credit - HELD THAT:- If the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No 3133 of 2011 - A/30639/2019 - Dated:- 18-9-2019 - HON'BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) AND HON BLE Mr. P. DINESHA, MEMBER (JUDICIAL) Shri G. Prahlad, Advocate for the Appellant. Shri Mir Anwar Mohiuddin, Assistant Commissioner for the Respondent. ORDER PER: P.V. SUBBA RAO 1. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was issued to the appellant demanding service tax of ₹ 70,806 along with interest under Section 75 of the Finance Act 1994. It was also proposed to impose penalties under Section 78 and 77 of the Finance Act, 1994. After following due process, the Original Authority, confirmed the demand and interest and imposed equivalent amount of penalty under Section 78 and a penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the foreign agent is that of promotion and marketing of the appellant s goods which appear to fall under the category of business auxiliary services . In terms of Section 66A of the Finance Act, 1994 the appellant was liable to pay service tax under reverse charge mechanism being the recipient of the service. We further find that if the appellant had paid the service tax he could have availe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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