TMI Blog2011 (4) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... N. KUMAR AND RAVI MALIMATH, JJ. M.V. Chandra Shekara Reddy for the Appellant. K. Parameswaran, T. Rajeswara Shastry and M.S. Nagaraja for the Respondent. JUDGMENT N. Kumar, J. Revenue has preferred this appeal challenging the order passed by the Tribunal which has held that the assessee is not liable to pay service tax for the services received during the relevant period from foreign company. 2. The assessee, M/s Molex (India) Private Limited has paid Rs. 1,37.38.030-00 + Rs.27,77.471-00 to their holding Company M/s Molex International Inc. USA towards Royalty fees for supplying technical data during the period 2003-C4 and the service tax on the aforesaid Royalty works out to Rs. 13,21,240-00. A show-cause notice ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was foisted on the service recipient to pay the service tax. Therefore it dismissed the appeal. Aggrieved by the said order, the present appeal is filed. 4. This Court had an occasion to go into the said question in the case of CCE ST v. Micro Labs Ltd. [2011] 32 STT 390/12 taxmann.com 395 (Kar.) wherein it has been held as under: "From a perusal of the aforesaid Section it is clear from sub-Section (l) of Section 68 that every person providing taxable service is liable to pay service tax. However, sub-Section(2) makes it very clear that notwithstanding anything contained in sub-Section (1) in respect of any taxable service provided by the Central Government in the Official Gazette the service tax thereon shall be paid by "such per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit: (ii) in relation to general insurance business; (iii) in relation to insurance auxiliary service by an insurance agent: and (iv) in relation, to transport of goods by road in a goods carriage, where the consignor or consignee or goods is,- (a) any factory registered under or governed by the Factories Act 1948 (63 of 1948): (b) any company established, by or under the Companies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that. Act in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability when on person other than Service providers-Amendment to Notification No.36/2004-S.T. In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue) No.36/ 2004-Seroice Tax, dated the 31st December, 2004 which was published in the Gazette of India, Extraordinary, vide number G.S.R.849(E), dated the 31sl December, 2004, namely: In the said notification: (a) in paragraph (A), in sub-paragraph (iv), in item (h), for the words "established by or under", t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply. Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub-section shall not. apply: Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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