2015 (10) TMI 2099

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H.K. THAKUR This appeal has been filed by the appellant against Order-in-Appeal No.222/Bol/2012 dated-07/11/2012 passed by Commissioner of Central Excise (Appeals-III), Kolkata as first appellate authority under which Order-in-Original dated-27/02/2009 passed by the Adjudicating authority has been upheld. 2. Shri A.K. Bhattacharjee (Consultant) appearing on behalf of the appellant argued that pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m overseas service providers. It was his case that tax payment on reverse charge mechanism under Section 66A of the Finance Act, 1994 was introduced w.e.f. 18/4/2006. That reverse charge mode of payment was new and the entire service tax & interest was paid before the issue of show cause notice as soon as the same was pointed out to the appellant. That as per Section 73 (3) of the Finance Act, 199....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore issue of show cause notice. However, from the case records it is observed that only service tax was paid before issue of show cause notice but interest of Rs. 1,28, 678/- was paid on 8/1/2009 which after the issue of show cause notice dated-20/11/2008. However, payment of Service Tax on reverse charge basis was introduced under Section 66A of the Finance Act, 1994 w.e.f. 18/4/2006 and appell....