2016 (11) TMI 515

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R- for the respondent Per Ashok Jindal: Pursuant to the show cause notice dated 18.04.2011, proceedings were imitated against the petitioner to recover service tax of Rs. 35,14,534/- besides the stipulated interest and penalty, for failure to file ST-3 returns and remit service tax for being the recipient of Scientific or Technical Consultancy service during 2005-06 to 2009-10. The petitioner is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal Commissioner of Central Excise, Chandigarh-ll. The adjudicating authority rejected the petitioner's claim that there was no justification for invoking the extended limitation period under the proviso to Section 73 (1) of the Finance Act, 1994, The petitioner did not contest the classification of the service received as Technical Consultancy Service nor contested its liability to service ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tend that the entire exercise is revenue neutral since the Petitioner is entitled to avail cenvat credit of the whole of the service tax remittable by it under the reverse charge mechanism for being the recipient of Scientific and Technical Consultancy Service. 6. As the appellant is not contended the classification of the service nor its liability to remit service tax as the recipient of the Sci....