TMI Blog2016 (11) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient of the Scientific or Technical Consultancy service and remittance of service tax and availing credit for the input service. As however, the only contend the appellant is that it is the revenue's, situation whatever they would have paid service tax, they were entitled to take cenvat credit the same immediately. In that circumstances, the extended period of limitation is not invokable. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty, for failure to file ST-3 returns and remit service tax for being the recipient of Scientific or Technical Consultancy service during 2005-06 to 2009-10. The petitioner is a manufacturer of agro chemicals which are both sold in the domestic market and exported. For facilitating its exports, the petitioner entered into agreements with Foreign Scientific or Technical Consultancy service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 (1) of the Finance Act, 1994, The petitioner did not contest the classification of the service received as Technical Consultancy Service nor contested its liability to service tax or the obligation to file ST-3 returns. The adjudication authority therefore, confirmed the proposed service tax liability, interest and penalties. Aggrieved, the petitioner preferred an appeal which was rejected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient of Scientific and Technical Consultancy Service. 6. As the appellant is not contended the classification of the service nor its liability to remit service tax as the recipient of the Scientific or Technical Consultancy service and remittance of service tax and availing credit for the input service. As however, the only contend the appellant is that it is the revenue's, situation whatev ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
