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Service Tax - Case Laws

Showing 101 to 102 of 102 Records

• 2015 (4) TMI 39 - KARNATAKA HIGH COURT
  

  Consultancy services - Service provided outside India - Held that:- by an amendment which was brought on 18.4.2006 with effect from 1.5.2006, it was provided that in case where the service provider was situate outside India, the service recipient would be liable for payment of tax and would be treated as a service provider. Prior to that, there was no provision for taxing the service provider situated outside India. The matter in hand relates to a period prior to such amendment, It is not disputed that the provision for payment of service tax extends to the whole of India (except the State of Jammu & Kashmir). The same would mean that the tax liability would not be there of a person or company which is situated outside India and having no business establishment in India. In the present case, the service was provided by the respondent company from its office in United Kingdom. - no reason to differ with the order passed by the Tribunal in the present case as the service provider i.e., the respondent company was located outside India and did not have any business operations or office within the territory of India. - Decided against Revenue.

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• 2015 (4) TMI 38 - CESTAT MUMBAI
  

  Manpower Recruitment and Supply Agency Service - activities of cutting/harvesting and transporting of sugarcane to Sugar factory - first appellate authority came to a conclusion that the services rendered by the appellant would not fall under the category of manpower supply agency service - Held that:- Since then much water has flown and now sufficient amendments are made in the relevant provisions. We are told that now all services, except the services mentioned in the "negative list" are made taxable. Until this provision is made i.e. July 2012, the situation was different for the Revenue and apparently, the services rendered by the respondent at the relevant time were found not taxable. - Decision in the case of Bhogavati Janseva Trust Vs. CCE, Kolhapur [2014 (9) TMI 482 - CESTAT MUMBAI] and Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society Vs. CCE, Kolhapur [2014 (12) TMI 42 - CESTAT MUMBAI] followed - No merit in appeal filed by Revenue - Decided against Revenue.

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