2014 (3) TMI 37

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....ir services. By treating the services received from the foreign commission agents as business auxiliary services, taxable under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994, the appellant during the period April, 2006 to March, 2006 paid service tax of Rs.31,34,734/- on the amount paid to them. This service tax was paid by the Appellant under Section 66 A of the Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1944 as service recipient. However, the service tax was paid by utilizing the cenvat credit. The department was of the view that the appellants, who as recipient of the taxable service provided by foreign commission agents, were liable to pay service tax on the services received by them ....

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....rough PLA, that this very issue stands decided in the Appellant's favour by the Hon'ble Punjab & Haryana High Court in case of CCE, Chandigarh Vs. Nahar Industrial Enterprises Ltd. reported in 2012 (25) STR 129 (P&H), that the same view has been taken by the Hon'ble Delhi High Court in the case of CST Vs. Hero Honda Motors Ltd. reported in 2013 (29) STR 358 (Delhi) and also by the Hon'ble High Court of Himachal Pradesh in case of CCE Vs. Auro Spinning Mills reported in 2012 (26) STR 413 (HP), that in view of the above judgements of the three High Courts on this issue, the impugned order is not correct. 4. Ms. Ranjna Jha, ld. Joint CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and in this regar....