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2015 (3) TMI 524 - CESTAT NEW DELHIConsulting Engineers service - Demand confirmed Jointly and severally - reverse charge mechanism - Held that:- As is evident from the paragraph from the impugned order, the demand on the appellants M/s Jai Bharat Maruti Ltd. has been confirmed in terms of the reverse charge mechanism under Rule 2 (1) (d) (iv) of the Service Tax Rules. It is no longer res-integra that the levy of Service Tax on the recipient of Service under reverse charge mechanism was not legally sustainable prior to 18.4.2006 when Section 66A was introduced in the Finance Act 1994 as has been held, for example, in the case of Commissioner of Central Excise Vs. Bayers Diagnostics [2012 (9) TMI 633 - Gujarat High Court] by Gujrat High Court. It is seen that the period involved in this case is 1998-1999 to 2002-03 and therefore the appellant M/s Jai Bharat Maruti Ltd. can not be required to pay the impugned service tax under the reverse charge mechanism even if the service received by them is held to be classifiable under Consulting Engineering Service. - impugned demand is clearly unsustainable - Decided in favour of assessee.
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