2009 (7) TMI 443

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....t. [Order per: D.N. Panda, Member (1)]. - Ld. Counsel Shri Hemant Bajaj submits that service tax demand of Rs. 13,28,718/- was made by Order-in- Original without appreciation of law relating to payment of service tax in respect of the service provided abroad. The liability of the recipient in respect of such service commenced from 18-4-2006. This aspect was considered by the Ld. Commissioner (App....

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.... for the service performed prior to 18-4-06, the taxable consideration in respect of that service received subsequently is not taxable. Accordingly, the appellant having deposited tax of Rs. 2,77,917/- for the services provided after 18-4-06, realization of the small demand arose after first appellant order that may be waived till disposal of the appeal. 2. Ld. DR supports order of the authoritie....