9911796707
TMI Blog2009 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has already paid the tax due for the service received during this period - Demand of balance amount of tax & penalties not sustainable - appeal is allowed by way of remand to decide the appeal on merits without insisting on any pre-deposit u/s 35F - S/PD/192/2008 & S/236/2008 - 42 of 2009 - Dated:- 7-1-2009 - Shri P. Karthikeyan, Member (Technical) Shri C. A. Rajendra Kumar P. Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and imposed penalties under various sections of the Finance Act, 1944 [the Act]. Before the Commissioner (Appeals) the appellants had argued that the appellant was liable to pay service tax on service rendered outside India only during the period from 18.4.2006 onwards when Section 66A was introduced in the Act requiring a recipient of any service provided abroad to pay the tax. As the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and deposited an amount of Rs.54, 466/- on 19.5.2007. Demand of the balance amount of tax confirmed by the original authority and the hefty penalties imposed were not sustainable. He prays that the matter may be remanded to the Commissioner (Appeals) for taking a decision on merits without insisting on further pre-deposit of any part of the adjudged dues. 3. The learned Jt. CDR does not op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia and accordingly all the provisions of this Chapter shall apply; There is no dispute that the impugned service is of the nature envisaged in the above provision of Section 66A of the Act. As rightly argued by the learned consultant the liability of the appellants towards service tax received during the material period is limited to the period from 18.4.2006 to 27.9.2006. The appellant has alr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
