2011 (6) TMI 352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder-in-Original No.13/2006 (VR) dated 19.04.2006. 2. The relevant facts that arise for consideration are the appellant herein have manufacturing unit for ceramic tiles. For manufacture of said ceramic tiles, they imported machineries from various companies situated in Italy . As per the contract, the manufacturers of the machineries were required to sell the machinery and provide technical assis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant, which was contested by them. Adjudicating Authority did not agree with the contention of the appellants and confirmed the demand along with interest and imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. Hence, this appeal. 3. Learned counsel submits that he would assail the order only on the law point, as the Order-in-Original holds the appellant as recipient of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....4.2006. He reiterated findings of the Adjudicating Authority in the Order-in-Original. 5. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the entire appeal could be disposed off on only one point i.e., "whether the recipient of the services during the period 2003-04 is liable to pay the Service Tax under the Finance Act, 1994". As recorde....