2018 (11) TMI 1389

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.... Per: Ramesh Nair Brief facts of case are that the appellant have made the payments to SBI Bahrain Branch, Messers William John Moorehead of Australia and Messrs Oil Field Audit Services, Stafford, and felt that these payments were made for receiving banking and other financial services, management consultancy services, technical inspection certification service respectively and all these servi....

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....of total Service Tax, major amount was paid in cash and a part of the Service Tax was paid through Cenvat. Therefore, the appellant was entitled for Cenvat Credit on the Service Tax demanded. Accordingly, entire case is of Revenue neutral, therefore, no malafide can be attributed to the appellant, hence, the demand is time barred. He submitted the data of Service Tax paid from Cenvat Credit as wel....

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....ommissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. we have carefully considered the submission made by both the sides and perused of records, we find that in respect of the Service Provided from the overseas the liability of payment of Service Tax is on the recipient of service in India, in terms of Rule, 2(1)(d)(iv) of Service Tax Rules, 1994 rea....