2014 (11) TMI 794

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..... For the Respondent : Mr B K Iyer Superintendent (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Appeal No. 574/PD/14 dated 20.04.2014 passed by Commissioner, Central Excise & Service Tax (Appeals-IV), Mumbai. 2. Under the impugned order, the learned appellate authority had upheld confirmation of service tax demand of Rs. 14,69....

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....ge basis under Section 66A of the Finance Act, 1994. 4. The learned counsel for the appellant submits that they have no transaction or no contract with Standard Chartered Bank at UK. They had handed over the bills to Standard Chartered Bank at Mumbai and the said bank has discharged the liability on the commission charged by them. Since both the service provider and the service recipient are si....