2013 (10) TMI 43

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.... ORDER Per Justice G. Raghuram: The impugned adjudication order dated 31.1.2013 passed by the Commissioner, Service Tax, New Delhi has assessed the petitioner/appellant to the specified quantum of service tax, interest and penalty pursuant to show cause notices dated 5.4.2010 and 4.4.2011 respectively covering the periods November 2008 to March 2009.The assessment and levy was on the ground tha....

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.... is that services provided were not used outside India but were used within the Indian territory, since the petitioner was allegedly engaged in maintaining stock of spare parts of the Singapore company for servicing local customers; undertaking AMC for medical equipment supplied by the company etc. 2. Prima facie, the issue is covered in favour of the petitioner by the decision of the Larger Benc....