2015 (8) TMI 303

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..... .K. Thakur This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-315-13-14 dated 16.01.2014. The issue involved in the present proceedings is that appellant is receiving 'Technical Inspection and Certification Services' from their 'Overseas Service Providers'. Appellant paid service tax on reverse charge under Section 66A of Finance Act, 1994 and took credit of the .....

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..... Shri T.K. Shikhdhar, (AR) appearing on behalf of the Revenue defended the orders passed by the first appellate authority. It was his case that case law of Dineshchandra R. Agarwal Infracon Pvt Ltd. vs. C.C.E., Ahmedabad [2010 (18) S.T.R. 39 (Tri.- Ahmd.)] relied upon by the appellant is not applicable and the provisions of Section 80 of the Finance Act, 1994 are not applicable. 4. Heard both side .....

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..... e for not making the payment of service tax on reverse charge basis. However, the entire amount of service tax was paid before the issue of Show Cause Notice therefore, appellant's case in covered by the provisions of Section 80 of the Finance Act, 1994. Further, in the case of Revenue neutral situation no intention to evade payment of service tax can be attributed on the part of appellant for imp .....

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