https://www.taxtmi.com/caselaws?id=256785 The judge ruled in favor of the respondent, determining that the appellants were liable to pay service tax under reverse charge only for services related to the DTA unit, not the SEZ unit. As SEZ units were exempt from service tax, the appellants were not entitled to claim service tax credit for services provided to the SEZ unit by the overseas commission agent. The judge ordered a predeposit of Rs. 1,53,000 within four weeks, with the remaining dues waived upon deposit, and stayed the recovery of the balance dues pending the appeal's disposal. Compliance was required by 13.1.2015. en-us Mon, 08 Dec 2014 00:00:00 +0530 Sat, 21 Feb 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256785 The judge ruled in favor of the respondent, determining that the appellants were liable to pay service tax under reverse charge only for services related to the DTA unit, not the SEZ unit. As SEZ units were exempt from service tax, the appellants were not entitled to claim service tax credit for services provided to the SEZ unit by the overseas commission agent. The judge ordered a predeposit of Rs. 1,53,000 within four weeks, with the remaining dues waived upon deposit, and stayed the recovery of the balance dues pending the appeal's disposal. Compliance was required by 13.1.2015. Case-Laws Central Excise Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256785