TMI Blog2018 (2) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... aid SCN did not invoke provisions of Section 66A for demand of said service tax - SCN not valid - appeal allowed - decided in favor of appellant. - ST/1244 & 1278/2011-CU[DB] - ST/A/70051-70052/2018-CU[DB] - Dated:- 8-11-2017 - Mrs. Archana Wadhwa Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sunil Kumar Gupta, Proxy Counsel, for Assessee Shri Gyanendta Kr Trip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith them. It appeared to Revenue that such service is covered by Business Auxiliary Service and in terms of clause (iv) of Rule 2 (1) (d) of Service Tax Rules, 1994, the person receiving said services was liable to pay service tax. Therefore, for the period from 01.04.2004 to 31.03.2009 appellant-assessee were issued with a show cause notice dated 09.10.2009, demanding Service Tax of ₹ 85, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble when Finance Act, 1994 made service provider liable to pay service tax. The Original Authority did not appreciate the submissions made and confirmed the demand to the extent of ₹ 50,92,436/- on the amount of commission paid to the foreign based agent during the period from 18.04.2006 to 31.03.2009 under proviso to Sub-section (1) of Section 73 of the Finance Act, 1994. The said order als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Rules, 1994 and as submitted by M/s Allied Exims before the Original Authority that it was held by the Hon ble High Court of Bombay in the said case of M/s India National Ship Owners Association (supra) that rules cannot be made to make service recipient liable to pay service tax, when Finance Act, 1994 makes a service provider liable to pay the same. We, therefore, do not find any force ..... X X X X Extracts X X X X X X X X Extracts X X X X
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