2017 (4) TMI 856

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....r (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No.10/COMMR (KAP)/ LTU-M/ST/2011 dated 02/01/2012 passed by the Commissioner of Central Excise (LTU), Mumbai. 2. The relevant facts that arise for consideration, after filtering out unnecessary details, are that the appellant is engaged in the manufacture of bulk drugs has units all over the co....

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....8/04/2006. 5. On perusal of the records, we find that there is no dispute as to the fact that the appellant have discharged the service tax liability along with interest thereof for the period 18/04/2006 onwards on the amounts paid by them to the overseas service providers as provided under Section 66A of the Finance Act, 1994. It is also the claim that during the relevant period the law was in....

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....Excise & Service Tax, LTU, Bangalore V. Adecco Flexione Workforce Solutions Ltd 2001 (26) STR 3 (Kar.) and Commissioner V. Manipal County 2014 (36) STR J188 (Kar.), will apply. In these two judgments the Hon'ble High Court has held that provisions of Section 73(3) of the Finance Act, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest thereof on....