Katrina Kaif (Assessee) not liable to pay service tax if already paid by agent

Ms. Katrina R. Turcotte versus Commissioner of Service Tax, Mumbai – I ORDER NO. A/670/2012/CSTB/C-I APPEAL NO. ST/387 OF 2011 OCTOBER 9, 2012 ORDER Ashok Jindal, Judicial Member The appellant Ms. Katrina R. Turcotte alias Ms. Katrina Kaif has filed this appeal against the impugned order wherein a demand of service tax for the period 01.05.2006 to 09.09.2004 of Rs. 2,79,24,960/- has been confirmed under Business Auxiliary Service along with interest and a penalty of Rs. 33,68,340/- under section 78, the further penalty of Rs. 2000/- under section 77 and the penalty under...