2019 (4) TMI 2181 - AT - Service Tax

Levy of service tax - reverse charge mechanism - services obtained from Russia under the category of Consulting Engineering Services - HELD THAT - Both sides agree that in respect of the same assessee the Tribunal has taken a view in M/S. HINDUSTAN AERONAUTICS LTD. VERSUS CCE LUCKNOW 2017 (7) TMI 1480 - CESTAT ALLAHABAD laying down that the said service do not attract service tax under the heading Consulting Engineering Services on reverse charge basis. The impugned order is set aside - appeal allowed.

Summary

The Appellate Tribunal (CESTAT Allahabad) disposed of two appeals by a common order concerning the demand of service tax on services received from Russia under the category of 'Consulting Engineering Services' on a reverse charge basis. The Tribunal noted that in a prior decision (Final Order No.71843/2018 dated 12.07.2017) involving the same assessee, it was held that such services "do not attract service tax under the heading 'Consulting Engineering Services' on reverse charge basis." Applying this precedent, the Tribunal set aside the impugned orders and allowed both appeals, granting consequential relief to the appellant.