2011 (10) TMI 58

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....d both sides. 2. The appellants were issued with a show-cause notice dated 11.12.2007 proposing service tax demand of Rs. 1,24,261/- for the period from 9.7.2004 to 31.7.2006 in respect of the services received from overseas agents related to their export business. Proposal also included appropriation of Rs. 21,295/- paid by the appellants for the period after 16.6.2005. The original authority ....

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....he  Commissioner (Appeals), arises only from 18.4.2006. Therefore, the service tax of Rs. 21,295/- which was paid for the period from 16.6.2005 to 31.7.2005 was not payable at all. However, they are not disputing the duty already paid.  Further, the liability to duty for the period of June 2006 was Rs. 27,983/- which requires to be paid and that, they have paid the said amount of Rs. 26,....

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....fully considered the submissions made by both sides and perused the records. As a recipient of services from foreign based service provider, the appellants were liable to service tax only with effect from 18.4.2006. The payment of Rs. 21,295/-, obviously was not warranted, in the facts and circumstances of the case. Though the appellants are not claiming refund of the same, this fact should be tak....