Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 564 - AT - Service TaxReverse Charge Mechanism - Scope of Service tax act - non-resident parties - case of appellant is that non-resident parties are manufacturers and are not professionally qualified engineers/engineering firm and therefore, services received from them cannot be brought under the ambit of the Act - period of dispute is during the Financial Year 2005-06 - HELD THAT:- In the present case, the period is of 2005-06. The demand has been made on the reverse charge basis on the services procured by the appellants from the persons located outside India, against payments made in foreign currencies. 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 outside India. 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 along with interest and penalties set aside - appeal allowed - decided in favor of appellant.
|