https://www.taxtmi.com/caselaws?id=242283 The appellant's request to dispense with the pre-deposit of duty amount and penalty was denied. The Revenue argued that utilizing input credit for service tax liability on services from a foreign commission agent was not valid as it did not qualify as "output service." The Tribunal decision cited by the appellant's advocate was deemed inapplicable due to the withdrawal of deeming provisions post-April 2006. Consequently, the appellant was directed to deposit the duty amount within four weeks for compliance by a specified date, emphasizing the importance of adhering to tax regulations and the impact of legal amendments on tax credit entitlement. en-us Fri, 23 Sep 2011 00:00:00 +0530 Sat, 11 Jan 2014 05:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242283 The appellant's request to dispense with the pre-deposit of duty amount and penalty was denied. The Revenue argued that utilizing input credit for service tax liability on services from a foreign commission agent was not valid as it did not qualify as "output service." The Tribunal decision cited by the appellant's advocate was deemed inapplicable due to the withdrawal of deeming provisions post-April 2006. Consequently, the appellant was directed to deposit the duty amount within four weeks for compliance by a specified date, emphasizing the importance of adhering to tax regulations and the impact of legal amendments on tax credit entitlement. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242283