TMI Blog2017 (12) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... for booking of accommodation in India - the appellant is not in the picture as far as receipt of any taxable service from the overseas clients is concerned. Since the services were provided and consumed outside India, the appellant will not be liable to Service Tax under reverse charge mechanism in terms of Section 66A of the FA, 1994 - appeal allowed - decided in favor of appellant. - ST/701/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under reverse charge mechanism. Accordingly, after issuance of show cause notice, the matter was adjudicated, in confirming the Service Tax demand and imposing penalties under Section 76, 77 78 of the Finance Act, 1994. The adjudged demand was upheld by the ld. Commissioner (Appeals). 3. The ld. Consultant appearing for the appellant submitted that the appellant never advised its foreign c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 to 31.08.2008 is not sustainable in view of the Notification No. 14/2008 ST dated 01.03.2008. He further submitted that the proceedings initiated by the Department are barred by limitation of time and thus, Service Tax Demand cannot be confirmed and penalties cannot be imposed on the appellant in view of the contentious issue of payment of tax by the service recipient. In this context, he reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of any taxable service from the overseas clients is concerned. Since the services were provided and consumed outside India, we are of the view that the appellant will not be liable to Service Tax under reverse charge mechanism in terms of Section 66A of the Finance Act, 1994. 7. In view of above, we do not find any merits in the impugned order. Accordingly, after setting aside the same, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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