2017 (3) TMI 1156

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.... Advocate - for the appellant Shri Sanjay Jain, D.R. - for the respondent ORDER The present appeal is filed against the Order-in-Original No. 233/2012 dated 5.12.2012. 2. The brief facts of the case are that during the period under consideration (April 2004 to September, 2009), the appellant was working as a stock broker in the security exchange. In the present appeal, the dispute is r....

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....f the Service Tax Rules, 2006 has already been set aside by Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. UOI - 2013 (29) STR 9 (Del.) Finally, he submits the entire demand under this order is not justifiable. 4. On the other hand, Shri Sanjay Jain, ld. Counsel for the department submits that the amendment was made on 18.4.2006 in the said rules where ....

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....from 18.4.2006. Prior to it, the appellant is entitled for the benefit but the same was not provided by the lower authority. However, post period to 18.4.2006, the appellant is liable to pay the service tax on the "over and above" amount collected from the clients but not deposited to the Govt. exchequer. In this context, the Board has issued Circular No.187/107/2010-CX-4 dated 17th Sept. 2010, wh....