TMI Blog2015 (11) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... mittances made the persons situated abroad - Held that:- first appellate authority has come to a conclusion that service tax liability arises on the appellant after 18.04.2006 by the virtue of provisions of section 66 A of the Finance Act 1994. The said findings of the first appellate authority is correct and does not require any interference. The impugned order to the extent it upholds service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has discharged the service tax liability and with the interest, before the issuance of show cause notice. As regard the service tax liability under the category of withholding amount for taxes, the first appellate authority as well as the adjudicating authority have not recorded any reasoning for coming to conclusion that appellant is liable to discharge the service tax liability. Both the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the amount held back by the appellant as withholding tax for the remittances made the persons situated abroad. 3. Heard both sides and perused the records. 4. As regards the service tax liability on the appellant for the services received from the service provider abroad, we find that the first appellate authority has come to a conclusion that service tax liability arises on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued this point; be that is it may, since the issue involved was contested before the various forms, we invoke the provisions of section 80 of Finance Act 1994, set aside on the penalties imposed on this point as also wherever appellant has discharged the service tax liability and with the interest, before the issuance of show cause notice. 5. As regard the service tax liability under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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