2015 (6) TMI 1031

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....ondent. ORDER The dispute between the assessee and the department arose as to whether the assessee is liable to pay Service Tax in respect of certain services received from foreign service provider during the period from August 2002 to September 2006. A show cause notice was issued proposing service tax on 'Intellectual Property Services', 'Management Consultancy Services' and 'Business Auxi....

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.... lakhs reversed on Cenvat account. 3. Learned counsel submits that an amount of Rs. 39,91,650/- which was paid by utilizing Cenvat credit related to the period prior to April, 2006 and in view of the fact that the demand for payment of service tax on output services has been dropped for this period, the question of recovery of Cenvat credit utilized for payment of service tax does not aris....

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....s observed as under : "'Thus, Jockey have stated that they had voluntarily paid an amount of Rs. 60,60,368 (Rupees Sixty lakhs sixty thousands three hundreds and sixty eight only). Out of this, an amount of Rs. 39,91,650 (Rupees Thirty nine lakhs ninety one thousand six hundred and fifty only) has been paid by them on the Intellectual Property Services and Management Consultant's Serv....

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....der rule 14 of the Cenvat Credit Rules, 2004, read with Section 73 of the Act. Hence the amount of service tax liability voluntarily paid by Jockey is Rs. 20,68,718/- (Rupees Twenty lakhs sixty eight thousand seven hundred and eighteen only)." 6. The Commissioner has clearly held that for the period prior to 18-4-2006, there is no liability for payment of Service Tax on services received f....