Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1266 - AT - Service TaxReverse Charge Mechanism - various Services from persons located outside India and made payment to them in foreign currencies - period from October, 2001 to November, 2006 - HELD THAT:- Section 66A ibid has been inserted in the Statute w.e.f. 18.04.2006, providing for levy of service tax on reverse charge basis on the services procured from abroad. In the terms of the settled law on the subject, no service tax can be demanded for the period upto 17.04.2006 - the demand for service tax for services procured up to 17.04.2006 is set aside. Demand for service tax for the period 18.04.2006 to November, 2006 - HELD THAT:- The appellant has admitted the liability for service tax to the extent of Rs,2,19,13,007/-, which has already been paid along with applicable interest before issue of SCN - demand of service tax with interest upheld - penalty set aside. Services in relation to ADB Projects - HELD THAT:- In respect of services provided to International Organization including ADB, the appellant will be eligible for the benefit of exemption granted by the Notification No.16/2002-ST dated 02.08.2002. In the Certificate dated 23.02.2009 issued by the Chartered Accountant, it has been certified that an amount of ₹ 1,03,610/- has been paid towards professional fees for ADB projects in China - demand set aside. Demand for service tax i.e. 4,61,663/- is relating to subscription cost of publications - HELD THAT:- The Chartered Accountant has certified that the total remittance of ₹ 16,56,652/- has been made on 25th May, 2006 and ₹ 21,15,180/- has been made on 31st August, 2006 towards subscription cost of foreign publication. In the absence of any service procurement, no service tax can be levied on the said amount. Appeal allowed in part.
|