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2017 (2) TMI 261 - AT - Service TaxCenvat credit - Payment of salary and other expenses on employees of foreign company - Penalty - Held that: - the issue in the show-cause-notice was, whether services rendered by Foreign company were input services or not, therefore, the grounds of appeal were travelling beyond the said show-cause-notice. He further contended that even if liability to pay under Section 66A is created by law, the said liability is in respect of provisions of charging Section 66 of Finance Act, 1994 - Appeal dismissed - decided in favor of the assessee.
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