2019 (8) TMI 1845

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.... Mr. Raju For the Appellant : Sh. 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....

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....He placed reliance on the following judgments:- • 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. Superi....

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....vice 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 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 i....

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....this is a clear case of Revenue neutrality. Hence, the demand for the extended period is not sustainable, the same is set aside. If there is any amount of Service Tax arising in the normal period of limitation only that much amount is payable. Since, we have taken a view that there is no malafide intension of the part of the appellant, the penalty if any attributed to the recoverable amount of the....