2011 (8) TMI 878

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.... Shri D. Bhattachrya and Ms. D. Jha, Advocates, for the Respondent. [Order per : Mathew John, Member (T)]. -  The respondent is a company situated in France and doing its business from France. During the period 2001 to 2002, they provided services of Consulting Engineer to M/s. Gas Authority of India Ltd. in India. Revenue made out a case that the Respondent has to pay Service tax for ....

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....ved that the Revenue has not adduced any evidence to support willful suppression of fact with intent to evade payment of Service tax on the part of the respondent. He was of the view that there was no ground for invocation of extended period of time limit for issuing show cause notice. 2. The Department argues that agreement provided for consultation with the Respondent on any problem face....

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.... service and they had paid the tax on the services involved. This submission is not supported by any documentary evidence. 4. Heard arguments of both the sides. 5. The Revenue has not explained how the services rendered by the Respondent who is situated abroad are covered under tax levied under Finance Act, 1994. They have not explained how the provision of Section 70 was applicabl....