Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 939 - AT - Service TaxDemand of service tax - Consulting Engineer service - Period involved is 1997-2002 - Appellant contended that the activity or the service provided by its company which is a foreign company did not get covered under the category of Consulting Engineer services inasmuch as during the relevant period the same was applicable to firms. Also the provisions to pay Service tax on reverse charge basis were introduced with effect from 18.4.2002 which were applicable from 18.4.06. Held that:- As M/s. Houwa Kogyo Co. Ltd. is a foreign company located in Japan having no office or any establishment in India and in view of the clear fact that M/s. Bharat Seats Ltd. is only a recipient of the services and in that the period involved is prior to 18.4.2006, no tax liability would arise against M/s. Houwa Kogyo Co. Ltd. Japan. - Decided in favour of appellant with consequential relief
|