2009 (9) TMI 670

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Vijay Kumar K. for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed by the revenue against the Order-in-Appeal No. 13/2008 (H-IV) ST, dated 31-12-2008 setting aside the Order-in-Original which confirmed the interest and penalty. After hearing both sides for sometime, we find that the appeal itself can be decided. Hence we dismiss the stay petition filed by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er — "7. The issue involved is the exact date from which the appellants were required to pay service tax on a service received by them from a foreign establishment. The subject-matter has been in dispute for long and various Benches of the Tribunals have given differing decisions. The Larger Bench of Hon'ble Tribunal in the case of Hindustan Zinc Ltd. v. CCE, Jaipur [2008-TIOL-1149-CESTAT-DEL....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hority to levy service tax on the recipients of the taxable service. Now, because of the enactment of section 66A, a person who is resident in India or business in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of section 66A it is apparent that there was no authority vested by law in....