2013 (9) TMI 924

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.... This stay application has been filed by the appellant against OIA No. SRP/18/STAY/DMN/2012-13, dt.22.01.2013. The issue involved was payment of Service Tax under reverse charge mechanism by debiting the amount from RG 23A maintained by the appellant. 2. Shri R.K. Jain, (Adv.) appearing on behalf of the appellant argued that in view of the following judgment passed by CESTAT and Karnataka High ....

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.... only in cash. 4. Heard both sides and perused the case records. It is evident from Rule 5 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 that Service Tax paid on the services provided from outside India and received in India are not to be treated as output services. Prima facie, the appellant with whom CENVAT Credit is available in Cenvatable accoun....