2012 (8) TMI 100

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.... Adv. Per: B S V Murthy: Assessee had paid royalty to Foreign Service provider and on an objection raised by the department, paid the Service Tax amount subsequently. Service was received during the year 2003 and payments were made in October, 2006 itself. Thereafter proceedings were initiated for recovery of interest and imposition of penalty. In the impugned order, the Commissioner (Appeal....

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....n the decision of Hon'ble Rajasthan High Court in the case of Aditya Cement Limited - 2008 (10) STR 228 (Raj) and in the case of Hindustan Zinc Limited by Larger Bench of CESTAT reported in 2008 (11) STR 338 (Tri-LB). It has been stated in the letter that in the case of Indian National Ship Owner-s Association (supra), the service provider was located outside India and the service was also rendere....

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....bmitting that the recipient of service was outside India in that case and in the case of Bosch Rexroth (I) Ltd. it was in India. The Tribunal did not find any merit in the discrimination made by the Revenue. This decision of the Division Bench would be the binding on the Single Member also. Therefore, judicial discipline requires that I should follow this decision. In the absence of any decision t....