2016 (8) TMI 41

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....he Appellant Shri Raghavan Ramabhadran,  Adv. For the Respondent Shri  K. P. Muralidharan, AC (AR) ORDER The present appeal is against  order dated 06.02.2013 of Commissioner of Central Excise, Puducherry.  The appellant is engaged in setting up a project for refining crude to petroleum products.  In this connection, they have entered into an agreement with M/s. C....

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....oceedings to demand and recover service tax in terms of Section 66A of the Finance Act, 1994 on reverse charge basis.  The proceedings concluded in the impugned order wherein, the original authority confirmed the service tax demand of Rs. 2,87,26,696/- for the period 2009-10 to 2010-11 and imposed equal amount of penalty on the appellant under Section 78. 2.  The learned counsel for t....

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....BV, India as a provider of service clearly shows that there is no import of service.  The permanent establishment of a foreign contract holder has provided services in India.  Further, the tax payment by Indian entity has not been disputed.  Such tax remittance has been confirmed by the jurisdictional officer vide his letter dated 15.12.2014 addressed to Commissioner (AR), CESTAT.&n....

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.... between the appellant and NOC BV, Netherlands.  NOC BV, Netherlands has an establishment in India recognized by various authorities in terms of applicable regulations.  The Indian establishment of NOC BV, Netherlands have registered themselves with the service tax department and remitted the full tax liability with reference to the impugned contract.  The original authority while t....