2017 (12) TMI 508

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....nt Service. The case of the department is that appellant have received various services from foreign based service providers. They are liable to pay service tax on the consideration received from foreign persons on reverse charge basis as per Section 66A, accordingly, service tax demand was raised by way of show cause notice. The adjudicating authority confirmed the demand for the period from 18-4-2006 onwards. Being aggrieved by the order-in-original appellant filed this appeal. 2. Shri. M.P. Baxi, Ld. Counsel for the appellant at the outset submits that the demand confirmed by the adjudicating authority is incorrect on the various counts which he submitted by way of written submission. He submits that quantification in the impugned order....

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....Rs. 11, 67, 752/ - was required to be reduced towards service tax liability on Convention service received outside India as the same was paid before 18th April 2006. E. The Appellants submit that a further amount of Rs. 20, 37, 382/- was required to be reduced as the same was paid before 18th April 2006. F. In the premises, the Appellants submit that a net amount of Rs. 9, 69, 761/- would remain payable. However, the Appellants submit that a further amount of Rs. 34, 79, 441/- was required to be reduced as the same was paid AFTER 18th April 2006, but in respect of services received before 18th April, 2006. If this were done, the Appellants would be entitled to receive a net refund of Rs. 25, 09, 680/- as aforesaid. G. However, the A....

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....in para 3.22 of above OIO but not considered in his findings, as adjusted against service tax erroneously paid under GTA service on export freight paid to shipping lines. 608,647   Balance payable 4,174,895 2. Less : convention service received from outside India and therefore not liable to service tax as recorded by the Commissioner in para 3.20 of above OIO but not considered in his findings. 1,67,752   Balance payable 3,007,143 3 Less : Amount not payable as service tax prior to 18.04.06 but paid before 18.04.2006. (List and challans attached) 2,037,382   Balance payable 969,761 4. Less : amount not payable as service tax prior 18.04.06 but paid after 18.04.2016 as pre-deposit made in terms of below chall....