TMI Blog2017 (5) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 66A has been upheld by the Tribunal in similar set of facts - In Paramount Communication Ltd. [2016 (12) TMI 287 (CESTAT-DELHI)] held that wherever the service recipient discharges service tax liability on reverse charge basis, he has to be considered as output service provider, thus entitling the utilization of payment of such service tax by credit - the impugned order rejecting the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s located outside India, in terms of contracts, to act on behalf of the appellants, for marketing their products abroad. They have paid commission for such services. The said services are liable to service tax under the category of Business Auxiliary Service in terms of Section 65(19) of the Finance Act, 1994. On being pointed out about their service tax liability, the appellant discharged the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty as well as first Appellate Authority had gone beyond the scope of the show cause notice and questioned the payment by the appellant, through cenvat credit. This is not legally tenable. The appellant is not contesting their service tax liability under BAS on reverse charge basis in terms of Section 66 A. However, they are contesting the findings of the lower authorities to the effect that such l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of service while discharging service tax in terms of Section 66 A has been upheld by the Tribunal in similar set of facts. In Paramount Communication Ltd. 2016 (12) TMI 287 (CESTAT-DELHI), the Tribunal relying on the decision of the Punjab Haryana High Court in STA 38 of 2010 dated 24.08.2010 in the case of Nahar Fibers and also a Tribunal s decision in the case of Kansara Modle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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