2015 (8) TMI 303

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....H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-315-13-14 dated 16.01.2014. The issue involved in the present proceedings is that appellant is receiving 'Technical Inspection and Certification Services' from their 'Overseas Service Providers'. Appellant paid service tax on reverse charge under Section 66A of Finance Act, 1994 and took credit of th....

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.... Shri T.K. Shikhdhar, (AR) appearing on behalf of the Revenue defended the orders passed by the first appellate authority. It was his case that case law of Dineshchandra R. Agarwal Infracon Pvt Ltd. vs. C.C.E., Ahmedabad [2010 (18) S.T.R. 39 (Tri.- Ahmd.)] relied upon by the appellant is not applicable and the provisions of Section 80 of the Finance Act, 1994 are not applicable. 4. Heard both sid....