TMI Blog2009 (7) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... uch cut off date shall not bring the appellant to the fold of law for payment of service tax in respect of prior period services. - Apex Court in the case of All India Federation of Tax Practitioner v. UOI reported in [2007 - TMI - 1556 - Supreme Court] has categorically brought out that service tax which in turn is VAT is destination based consumption tax in the sense that it is on commercial act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax demand of Rs. 13,28,718/- was made by Order-in- Original without appreciation of law relating to payment of service tax in respect of the service provided abroad. The liability of the recipient in respect of such service commenced from 18-4-2006. This aspect was considered by the Ld. Commissioner (Appeals) and he reduced the service tax demand to Rs. 8,89,754/-. This is a patent from page 34 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice received subsequently is not taxable. Accordingly, the appellant having deposited tax of Rs. 2,77,917/- for the services provided after 18-4-06, realization of the small demand arose after first appellant order that may be waived till disposal of the appeal. 2. Ld. DR supports order of the authorities below. 3. Heard both sides and perused the materials on record to which our attention wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
