2006 (11) TMI 716

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..... .K. Tiwari, D.R., for the Respondent. ORDER Vide his impugned order, the Commissioner (Appeals), has confirmed Service Tax of Rs. 3,56,015/- along with imposition of penalties against the appellant, who is a consultancy firm situated at Singapore and has provided services to a firm located in Goa. Surprisingly, the demand stands confirmed against the Singapore firm and not against the rec .....

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..... S.D.R., we find that the appellant has a good prima facie case on merits inasmuch as the demand has been confirmed against a Singapore firm not falling within the jurisdiction of Service tax authorities in India. As such, we dispense with the condition of pre-deposit of duty and penalty. 4. Inasmuch as the short point is involved, we fix the appeal itself for final disposal on 27-11-06. (Pro .....

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