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2015 (2) TMI 349 - AT - Service TaxTaxation of Services (provided from outside India and received in India) Rule, 2006 - Commission paid to overseas company- consideration was paid in foreign currency as commission, which is taxable w.e.f. 18.4.2006 on reverse charge basis in terms of Section 66A of the Finance Act, 1994, read with rule 3(i) of Taxation of Services (provided from outside India and received in India) Rule, 2006 - Bar of limitation - Invocation of extended period of limitation - Held that:- Whole demand relates to extended period. Further, the matter was in the knowledge of the Revenue since 8.9.2006 since the date of filing the writ petition. Thus there being a prima facie good case on limitation, it is fit and proper to allow stay of the balance demand of tax, interest and penalty till disposal of the appeal. - Stay granted.
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