2013 (12) TMI 150

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..... erms of Section 66A of the Finance Act, 1994 - Stay granted. - ST/1488/2011 - Stay Order No. 1083/2011 - Dated:- 1-11-2011 - Shri P.G. Chacko and M. Veeraiyan, JJ. Shri Rajesh Kumar, C.A., for the Appellant. Shri Ganesh Haavanur, SDR, for the Respondent. ORDER Heard both sides on the stay petition. 2. The applicant has imported goods by air. The logistics provider has raised bi .....

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..... rvice provider, namely the Airlines. 4. The learned SDR reiterates the findings of the Commissioner (Appeals). 5. Prima facie, we agree with the submission of the learned counsel that the applicant is not direct recipient of service from the foreign based service provider and therefore no tax liability can be fastened on them in terms of Section 66A of the Finance Act, 1994. 6. In view of th .....

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