TaxTMI 
TaxTMI 
2022 (9) TMI 1159
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....he Appellant Shri. G.Kirupanandan, Superintendent (AR) for the Respondent ORDER This appeal is directed against the Order-In-Appeal No. OIA-SRP/316/VDR-I/2012 dated 20.09.2012 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I whereby, the learned Commissioner (Appeals) upheld the demand from 18.04.2006, interest and penalty under Section 78 in respect of services rece....
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....ice in question, the service tax is leviable only from 18.04.2006 and not prior to that. He submits that the issue involved was interpretation of the provision of Section 66A and rule made thereunder. There was no mala fide intention on the part of the appellant to avoid payment of service tax. He further submits that the appellant have been otherwise paying service tax on other services and were ....
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....* Jaipur Jewellery Show vs. Commissioner of C. EX. & S.T., CESTAT - New Delhi * Mahindra holiday and resorts India Ltd vs. Commissioner of LTU - CESTAT Chennai * Uniworth Textiles Ltd. vs. Comm. Central Excise, Raipur - Supreme Court * Tamil Nadu Housing Board vs. CCE - Supreme Court * M/s Padmini Products vs. Collector of Central Excise - Supreme Court * Commissioner Vs. Meghmani Dyes &....
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.... consideration before us. We find that the appellant have admittedly paid the service tax on the service received from foreign country in terms of Section 66A on reverse charge basis and interest thereupon was also paid before issuance of show cause notice. The issue on merit is whether there is levy of service tax on reverse charge mechanism on the service received from the overseas. This issue h....