2019 (8) TMI 1845

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Amal Dave, Advocate. For the Respondent : Sh. S.N.Gohil, Authorised representative. ORDER RAMESH NAIR The appellant have imported some capital goods where in some service portion is involved on which the service tax was demanded. 2. Sh. Amal Dave Ld. Counsel appearing on behalf of the appellant submits that firstly on the overall value of capital goods, the Customs duty was paid, therefor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts:- * Allengers Medical Systems Ltd-2009 (14) STR 235 (Tri.-Del.) * Alidhara Textool Engineers Pvt. Ltd-2009 (239) ELT 334 (Tri.-Ahmd.) * Alidhara Texspin Engineers-2010 (20) STR 315 (Tri.-Ahmd.) * Radhe Renewable Energy Development P. Ltd.-2015 (37) STR 388 (Tri.-Ahmd.) 3. Sh. S.N. Gohil, Ld. Superintendent (AR) Appearing on behalf of the Revenue reiterates the finding of the impugned o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice in India, in terms of Rule, 2(1)(d)(iv) of Service Tax Rules, 1994 read with Section 66A of the Finance Act, 1994. Therefore, on merit the Service Tax liability is on the appellant. However on the issue of limitation we find that from the data submitted by the Ld. Counsel and the ST-3 return it is evident that the appellant paying major amount of Service Tax in cash and small portion of tax w....