2010 (4) TMI 510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mila Viswanathan for the Appellant. Ms. Sudha Koka for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed for the waiver of pre-deposit of the following amounts : (i)  Demand Rs. 1,03,19,626 (Rupees One crore three lakhs nineteen thousand six hundred and twenty six only) (ii) Interest (iii) Penalty Rs. 200 per day or 2 per cent of the tax pay....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. It is her submission that even if the same are taxable, in this case a show-cause notice is issued beyond the period of limitation. It is also her submission that the Adjudicating Authority has not considered the fact that the commission which has been actually received by them for the period subsequent to 18-4-2006 is for the services rendered earlier. She would also submit that the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndia v. Indian National Shipowners' Association [2010] 24 STT 366. The ratio of such dismissal of the SLP filed by the revenue is that prior to 18-4-2006, reverse charge mechanism i.e., recipient of the services from non-resident of India cannot be taxed in his hands. Subsequent to 18-4-2006, Service Tax liability arises in this case. We find that the appellant has been taking a plea right from th....