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2015 (5) TMI 342 - AT - Service TaxConsulting engineer's service - reverse charge mechanism on JDE and on DEC - Held that:- The demand of service tax on JDE is on reverse charge mechanism while on DEC is on the ground that they have rendered the services. Demand of service tax liability does not survive in view of the law as settled by the hon'ble High Court of Bombay in the case of Indian National Ship Owner's Association vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] which has been upheld by the hon'ble apex Court [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. We note that, in the case of JDE, the service tax demand has been confirmed by invoking the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules which has been extensively dealt with by the hon'ble High Court of Bombay in the case of Indian National Shipowners Association (supra). As per the law settled, demand of service under reverse charge mechanism can only be w.e.f. 18/04/2006. - impugned order confirming demand on JDE is not sustainable and is liable to be set aside and we do so. - Decided in favour of assessee.
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