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2011 (7) TMI 550 - CESTAT, AHEMDABADBusiness Exhibition Service - Held that:- The appellant were paying exhibition charges to the foreign service provider and that they were receiving services from the foreign party during March 06 to September 08. They neither got registered nor paid service tax. Hon’ble Supreme Court has confirmed the view of Notification No.36/2004-ST dated 31.12.04 which deciding the case of Hindustan Zinc Ltd. [2009 (1) TMI 266 - SUPREME COURT OF INDIA] that services received from outside India are required to pay service tax w.e.f. 01.01.05. Appellant mentioned in column 11 of the appeal that the period of dispute is March 06 to September 08. On page No.4 in para 2 of the appeal the period mentioned is March 06 to September 06 - The learned advocate argued that correct period of dispute is only upto 31.03.06 - However, this is not found corroborated from the documents available - Therefore, remand the case for a factual verification as detailed above by the original adjudicating authority - Accordingly, appeal and stay petition are disposed of.
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