2009 (9) TMI 669

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....ellant. Smt. Sudha Koka for the Respondent. ORDER M.V. Ravindran, Judicial Member - These appeals are directed against the Order-in-Original No. 5/2008 & 06/2008 both dated 2-9-2008, passed by the Commissioner of Customs, Central Excise & Service Tax, Tirupathi. 2. The facts of the case for consideration are as under :— ". . . Specific Intelligence was gathered that the assessee has ....

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.... under section 65(19) of the Finance Act, 1994 - which reads :— Business Auxiliary Service as : Any Service in relation to — (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of....

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....nclusion, the lower authority felt that in terms of rule 2(1)(d)(iv) of Service Tax Rules, 1994 read with Notification No. 12/2002-ST, dated 1-8-2002, the appellant is liable to pay service tax since they received taxable service from non-resident. Consequently, a show-cause notice was issued to the appellants for demand of service tax and consequent penalties. The appellants contested the show-ca....

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....they are not liable to pay service tax and for the services rendered after 18-4-2006, they are discharging service tax liability. 5. The learned SDR, on the other hand, reiterated the finding of the adjudicating authority. 6. On a careful consideration of the submissions made by both sides, we find that the issue involved is regarding service tax liability of the appellants as recipient of s....