Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 744 - CESTAT MUMBAIWaiver of pre deposit - Call center service - Bar of limitation - whether the appellant received the services in India, it is seen from the record that it is on the appellant's behest M/s Technion Communication Corporation rendered the Call Centre Services in Canada to M/s Monster Inc. - Held that:- M/s Technion Communication Corporation had raised bills on the appellant for the services provided and the appellant had made payments for the services rendered. In these set of circumstances, it is evident that it is the appellant who is recipient of the services and not M/s Monster Inc. Therefore, in terms of Section 66A, the appellant would be liable to pay service tax on the services received. - it is the contention of the appellant that the demand is time barred inasmuch as early as in November 2007, the appellant had furnished details of the services received and the payments made. In spite of such details available with the department as early as in 2007, the Show Cause Notice was issued only in November 2011. Prima facie , the demand appears to be time-barred. Therefore, the appellant has made out a prima facie case for grant of stay. - Stay granted.
|